Sanatkumāra said: The hoofs shall be covered with silver. The neck shall be tied round with a gold coin suspended from it. A splendid diamond shall adorn the ears. These shall be dedicated to Śiva and gifts shall be offered severally to the brahmins; each being given ten gold coins, or five, two and a half or one and a quarter gold coins or one niṣka in accordance with one’s wealth. Or gold coins alone shall be offered. A pair of good clothes shall be offered to the brahmins.