The glorious lord said: With sixty-eight Palas of gold a lovely ornament shall be made and embellished with the nine precious stones. It shall be offered as charitable gift to the preceptor. Ten cows and a good field shall also be given along with garments. Hundred droṇas of gingelly seeds and hundred of rice grains, bed, vehicle, bedsheets, pillows etc. shall also be given. To the yogins thirty palas of gold shall also be offered.