Sanatkumāra said: I shall mention the rite of gifting an elephant in due order. It shall be worshipped as before and given to a brahmin or dedicated to Śiva. The devotee shall make an image of an elephant endowed with all good characteristics, out of gold or silver with a thousand, five hundred or two hundred and fifty gold coins. It shall be embellished with all characteristics. It shall be dedicated to the lord at the time and on the spot mentioned before. Or it shall be offered to Śiva,[1] Parameṣṭhin on the eighth day. After worshipping Śiva as before, it should be given to a poor brahmin who is well-versed in Śrutis and who maintains the sacred fire. It shall be given keeping Śiva in view. He who perforins this holy rite of gift with devotion to Śiva shall stay in heaven for a long time and then become a king and lord of elephants.