Sanatkumāra said: With the gold of a thousand and eight gold coins or of a hundred and eight gold coins the devotee shall make the image of a horse endowed with all the characteristics and having all ornaments. It shall have the five[1] auspicious marks. It shall be of divine shape and form. It shall be endowed with all characteristics and shall have all the limbs and all the weapons. It shall be like the excellent vehicle of Indra. After placing the horse endowed with all attributes in the middle of the Maṇḍapa the devotee shall consider it to be on a par with Uccaiśśravas and worship it with devotion. To the east of it a brahmin who has mastered the Vedas shall be made to sit. He shall be worshipped as if he is Indra. He shall be given five gold coins. That horse shall be given to a devotee of Śiva. After making the gift of the golden horse the devotee shall worship the preceptor also in accordance with the extent of his wealth or he shall be given five gold coins. The devotee shall delight the wretched, the blind, the miserly, the helpless children, old men, lean and sick ones by giving them food. In particular, be shall feed the brahmins.