Markandeya said : O conqueror of hostile cities, O hero in this connection, Sarasvati, when asked by that intelligent Rishi Tarkshya, said (the following). Hear it.

Tarkshya said: O blessed lady, what is the best thing for a man to do here on earth) and how he must act so that he may not deviate from (the path of) virtue. O beautiful lady, tell me all, so that being instructed by you I may not deviate from the path of my own duty (Dharma).

When and how must one offer oblations to the fire and when must he worship, so that his virtue may not be destroyed? O blessed lady, tell me all, so that I may live in this world without any passion, craving or desire.

Markandeya said : Thus questioned by that cheerful Rishi and having seen him eager to learn and at the same time possessed of great intelligence, Sarasvati spoke these virtuous and beneficial words to the Brahmana Tarkshya.

Sarasvati said : He who knows Brahma, he who perceives the Supreme with purity and equanimity goes to the celestials region and obtains the supreme bliss with the immortals.

Many large, beautiful and sacred lakes are there, abounding in fishes, flowers and golden lotuses. They are like holy shrines and their very sight drives away all grief.

Pious men, specially adored by the Apsaras, who are viriuous, well-adorned and goldencomplexioned, live in contentment on the banks of these lakes,

He who gives away cows (to the Brahmanas here) goes to the highest region. By giving bullocks he goes to the solar region, by giving ciothes he goes to the lunar region and by giving gold he goes to the region of the immortals.

He who gives away a beautiful cow with a fine calf, a cow which is easily milked and which does not run away lives in the celestials region as many years as there are hairs on the body of that cow.

He who gives a fine, strong, powerful and young bullock which is capable of drawing the plough and of carrying burdens goes to the region obtained by men who give away ten kine.

When a man gives away a well-caparisoned Kapila cow with money and with a bronze milk pot, he finds that cow, becoming a giver of boons, has come to his side by her own distinguished qualities,

He who gives away cows obtains so many merits as are the number of hair on the body of those cows. He also saves (from hell) his sons, grandsons and ancestors up to the seventh generation (upwards and downwards).

He, who presents to a Brahmana sesame made up in the form of a cow having horns made of gold with money and a brazen milk pail, goes easily to the region of the Vasus.

A man by his own acts falls into the dark depth of the lower region infested by evil spirits, as a ship (goes down) tossed by the tempest on the high sea. But gift of kine saves him in the next world.

He who gives his daughter in marriage in the Brahma form, who gives away land to the Brahmanas and duly makes other presents goes to the region of Purandara.

O Tarkshya, the virtuous man who continually offers oblations to the sacred fire for seven years sanctifies by his this action his seven generations upwards and downwards,

Tarkshya said: O beautiful lady, tell me who ask you the rules of the Agnihotra as explained in the Vedas. I shall learn from you the timehonoured rules for perpetually keeping the sacred fire.

Goddess Sarasvati explained that "O Sage! the person impure physically and mentally both viz who has unwashed hands, denied of conscious on Vedas and inexperienced to dealing with the essence of Vedas is unentitled to offer the oblation in the fire. The Gods are always interested to know the deposition of others, they prefer sanctity and this is the reason they do not accept the oblations offered by a man without obeisance.

A man having no expertise in Vedic hymns should not be appointed in the work of offering the oblations to gods, because it proves merely a futile exercise. O tearkshya! such a mari nor properly known to Veda is considered as alien to the offering projects. Hence, he is liot entitled to join with Agnihotra.

The people sacrosanct in heart by virtues of observing the austerity, who execute offering in their day to day exercise, accept only residual to the offering ; Access to the abode of cows field with pleasing fragrance and their eyes see a supreme soul, the truth.

Tarkshya said: O Goddess! having attracting complexion you are in the form of soul and the supreme wisdom inserted in metaphysics and the topics related to the consequence of action. You too are a goddess of conscience Assuming you in this both forms I ask the real identity of yours.

Sarasvati said : O sage! I am Sarasvati in the form of learning, came duly summon by the offering made by Brahmanas with a purpose of alleviating your lurking doubts. You are devotee, hence I have explained the above said topics solemnly because I exist in the internal disposition of devotees.

Tar enquired again O nice goddess! nobody here is worth comparison with you. You are perceived luminating like goddess Lakshmi. Your complexion with this supreme radiance is a divine one. You also hold the divine conscience concomitant to it. (I am curious to know its reason).

Sarasvati replied: O scholar! you really are great man. O great Bhramin! my divine complexion is due to noble deeds of performed by the persons engrossed with offering or accumulating the best thing to their account which automatically satiates and gives radiance to me.

scholar! put it properly in your understanding that the offerings made by Brahmins are consisting of the wooden products like Shruva, fuel, the glittering items like gold etc. and physical items like Brihi etc. These all items as a gross effect provide me with divine complexion and conscience both.

O Goddess! kindly describe that supreme position of emancipation where is left no place for agony for which sake the great sages imposed due checks on their sensories and the people of high degree patience inter into. This is because that supreme position as perceived to the yogis having expertise in Samkhya and Karma. I am absolutely alien to that element of emancipation.

Sarasvati replied : Position of Brahman all immortal is for which the yogis observed regular perseverance and consider austerity as only wealth and ultimately get-read of the net work of agony as a result of taking over that supreme position. The experts in Vedas shelter to that very supreme position.

A huge tree of cane in the form of cosmos within that supreme Brahman is existed. Its branches are unending and represent the luxuries and the words etc. are the fragrant giving the material pleasures added with this tree. The root to that cosmos formed tree is Avidya (ignorance). A number of reverse flowing continuously are in the form of temptation and luxuries. These rivers are emanated from the root of that ignorance. These rivers appear attractive having pure water with fragrance extraneously and float the satiating matters like water and as sweet as honey.

However, these all are incapable to give any fruitful result like fried barley, field with a number of pores like sweet bread, impure as the flesh, void like dry vegetable and generate malice to the heart and mind not lesser than marsh inspite of appearing like sweet dish, These are distinct to each other like sand particles and these flow inside the branches of that cane tree (Calamus).

O sage! the supreme position belongs to me which is duly worshipped by Indra, Agni and Vayu and other gods including Maruts through arranging several offerings in order to attain that supreme position known as Brahman.