Indra said I desire to know. O Grandfather, what the end is of his who consciously steals a cow or who sells one from motives of cupidity.

The Grandfather said Hear of the consequences that befall those persons who steal a cow for killing her for food or selling her for money, or making a gift of her to a Brahmana.

He who, without being governed by the restrains of the Scriptures, sells a cow, or kills one, or eats the flesh of a cow, or they who, for the sake of money, allow a person to kill kine, all these, viz., he that kills, he that eats, and he that allows the destriction, rot in hell for as many years as there are hairs on the body of the cow so killed.

O you of great power, those sins and those kinds of faults that have been said to attach to one which obstructs a Brahmana's sacrifice, are said to attach to the sale and the theft of kine.

That man who having stolen a cow makes a gift of her to a Brahmana, enjoys happiness in Heaven as the reward of the gift but suffers misery in Hell for the sin of theft for the same period.

Gold has been said to form the present, O you of great splendour, in gifts of kine. Indeed, gold has been said to be the best present in all sacrifices.

By making a gift of kine one is said to rescue his ancestors to seventh degree as also his descendants to the seventh degree. By giving away kine with the presents of gold, one rescues his ancestors and descendants of double the number.

The gift of gold is the best of gifts. Gold is, again, the best present. Gold is a great purifier. O Shakra, and is, indeed, the best of all purifying objects.

O you of a hundred sacrifices, gold has been said to be the purifier of the entire family of him who gives it away. I have thus, O you of great splendour, told you in brief of Dakshina.

Bhishma said This was said by the Grandfather to Indra, O chief of Bharata's race. Indra delivered it to Dasharatha, and Dasharatha in his turn to his son Rama.

Rama of Raghu's race gave it to his dear and illustrious brother Lakshmana. While living in the forest, Lakshmana imparted it to the Rishis.

It has then described from generation to generation, for the Rishis of rigid vows held it amongst themselves as also the pious kings of the Earth.

My preceptor, O Yudhishthira, communicated it to me. That Brahmana who recites it every day in the conclaves of Brahmanas, in sacrifices, of at gifts of kine, or when two persons meet together, acquires hereafter many regions of unending happiness where he always lives with the celestials as his companions. The holy Brahman, the supreme Lord, had said so.