Yudhishthira said I wish, O king, to hear you discourse in detail upon those high ordinances which regulate gifts of kine, for it is by making gifts (of kine) according to those ordinances that one cquires innumerable regions of eternal happiness.

Bhishma said There is no gift, O king, that is higher in point of merit than the gift of kine. A cow, lawfully acquired, if given away, immediately rescues the entire family of the giver.

That ritual which sprang for the benefit of the pious, was subsequently declared for the sake of all creatures. That ritual has come down from primeval time. It existed even before it was declared. Indeed, O king, listen to me as I recite to you that ritual which affects the gifts of kine.

Formerly, when a number of kine was brought, (before him), king Mandhatri, filled with doubt about the ritual he should observe, properly questioned Brihaspati for an explanation of that doubt.

Brihaspati said Duly observing restrains all the while, the giver of kine should, on the previous day, properly honour the Brahmanas and appoint the time of gift. As for the kine to be given away, they should be of the class called Rohini.

The kine also should be addressed with the wordsSamange and BahuleEntering the fold where the kine are kept, the following Shrutis should be uttered:

The cow is my mother. The bull is my father. (Give me) Heaven and Earthly prosperity. The cow is my refuge. Entering the fold and acting thus, the giver should pass the night there. He should again utter the formula when actually giving away the kine.

The giver, thus living with the kine in the fold without doing anything to control their freedom, and lying down on the naked earth, becomes readily cleansed of all his sins on account of his bringing himself down to a condition of perfect similitude with the kine.

When the Sun rises in the morning, you should give away the cow, accompanied by her calf and a bull. As the reward of such a deed, you will surely attain to the celestial region. You will also enjoy the blessings shown by the Mantras.

The Mantras contain these references of kine: Kine are gifted with strength and energetic exertion. Kine are also wise. They are the root of that immortality which sacrifice yields. They are the root of all energy. They are the steps by which earthly prosperity is gained. They are the eternal course of the universe. The multiply one's race.

Let the kine dissipate my sins. They have in them the nature of both the Sun and the Moon. Let them help me in the attainment of the celestial region. Let them come to me, as a mother takes to her children. May I enjoy all other blessings which have not been named in the Mantras I have uttered.

For alleviating or curing phthisis and other wasting diseases, and for achieving freedom from the body, if a person takes the help of the five products of the cow, kine confer blessings upon the person like the river Sarasvati you kine, you are always co nveyers of all sorts of merit. Pleased with me, do you assign a desirable end for me.

I have to day become what you are. By giving you away, I really give myself away, You do not belong to him who gives you away. You have now become mine. Possessed of the nature of both the Sun and the Moon, do you cause both the giver and the receiver the shine with all kinds of prosperity.

The giver should duly utter the words found in the first part of the above Verse. The twice born recipient, conversant with the ritual regulating the gift of kine, should, when receiving the kine in gift, utter the words found in the latter half of the above Verse.

The man who, instead of a cow, gives away the usual value thereof or cloths or gold, is considered as the giver of a cow. The giver, when giving away the usual value of a cow, should utter the words. This cow with face lipuurned is being given away. Do you accept her. The man who gives away cloths should utter the words, Bhavitavya (this should be regarded as representing a cow). The man who gives away gold should utter the word Vaishnavi i.e., the gold of the form and nature of a cow.

These are the words that should be uttered according to the kind of gift mentioned above. The reward that was reaped by making gifts of kine is residence in the celestial region for six and thirty thousand years, eight thousand years, and twenty thousand years respectively.

These are the merits, respectively, of gifts of things as substitutes of kine. While, about him who gives an actual cow all the merits that attach to gifts of kine become his at only the eighth step of the recipient.

He who gives an actual cow becomes gifted with righteous conduct in this world. He who gives the valve of a cow becomes freed from every sort of fear. He who gives a cow never suffers from sorrow. All the three, as also they who regularly perform their ablutions and other acts at early dawn, and he who is well conversant with the Mahabharata, it is well known attain to the regions of Vishnu and Soma.

Having given away a cow, the giver should for three nights, adopt the vaccine vow, and pass one night with kine. Beginning again from that lunation, numbering the eighth, named Kamya, he should pass three nights, living exclusively on milk and the urine and dung of the cow.

By giving away a bull, one acquires the merit of Brahmacharya. By giving away two kine, one acquires the mastery of the Vedas. That man who celebrates a sacrifice and makes gifts of kine according to the ritual laid down, attains to many great regions. These, however, are not attainable by the person who does not know that ritual.

That man who gives away even a single cow. which gives profuse milk, acquires the merit of giving away all desirable objects on Earth collected together. What more should be said of the gift of many such kine as give Havya and Kavya on account of their fuil udders? The merit which belongs to the gift of superior oxen is greater than that of the gift of kine.

One should not, by giving a knowledge of this ritual, benefit a person who is not his disciple or who does not observe vows or who is bereft of faith or who is possessed of crooked understanding. Indeed this religion is a mystery, which many people do not know. One who knows it should not speak of it everywhere.

There are, in the world, many men who have no faith. There are among men many persons who are mean and who resemble Rakshasas. This religion, if given to them, would lead to evil. It would produce equal evil it given to such sinful men as are atheists.

Listen to me, O king as I recite to you the names of those pious kings who have attained son to regions of great happiness as the reward of those gifts of kine which they made according to the instructions of Brihaspati.

Ushinara, Vishvagashva, Nriga, Bhagiratha, the celebrated Mandhatri the of Yuvanashva, king Muchukunda, Bhuridyumna, Naishadha, Somaka. Pururavas, emperor Bharata to whose race belongs all the Bharatas, the heroic Rama the son of Dasharatha, and many other celebrated kings of great deeds, and also king Dilipa of widelyknown deeds, all, on account of their gifts of kine according to the ritual, attained to Heaven. King Mandhatri, was always observant of sacrifices, gifts, penances royal duties, and gifts of kine.

Therefore, O son of Pritha, do you also keep in mind, those instructions of Brihaspati which I have recited to you Having obtained the kingdom of the Kurus, do you, with a cheerful heart, make gifts of good kine to foremost of Brahmanas.

Vaishampayana said Thus addressed by Bhishma on the subject of properly making gifts of kine, king Yudhishthira did all that Bhishma desired. Indeed, king Yudhishthira bore in mind the whole of that religion which the preceptor of the gods imparted to the Royal Mandhatri.

Yudhishthira from that time began to always make gifts of kine and to maintain himself with grains of barley and cowdung as both his food and drink, The king also began to sleep from that day on the naked earth, and possessed of controlled soul and resembling a bull in conduct, he become the foremost of monarchs.

The Kuru king from that day became very attentive of kine and always adored them, singing their praises. From that day, the king gave up the practice of yO king kine to his cars. Wherever he had occasion to go, he proceeded on cars drawn by horses of good breed.