Sanatkumāra said: All these rites shall be performed in due order by the sacrificer. It is enough if he makes over the gifts unto the Rudras or the Ādityas. The idols etc. shall be given in accordance with the extent of one’s wealth. The king shall perform the rites of offering Pādya etc. as well. Dakṣiṇā shall be offered in the form of an ornament costing five gold coins.