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becomes exhausted. By making a gift of a residential house, the giver, possessed of wisdom, lives, O king, in happiness in the
company of Sakra. Such a person receives great honours in heaven. That person in whose house a Brahmana of restrained
sense, well-versed in the Vedas, and belonging by birth to a family of preceptors, resides in contentment, succeeds in attaining
to and enjoying a region of high felicity.[341] After the same manner, O best of the Bharatas, by giving away a shed for the
shelter of kine that can keep out cold and rain and that is substantial in structure, the giver rescues seven generations of his race
(from hell). By giving away a piece of arable earth the giver attains to excellent prosperity. By giving a piece of earth
containing mineral wealth, the giver aggrandises his family and race. One should never give away any earth that is barren or
that is burnt (arid); nor should one give away any earth that is in close vicinity to a crematorium, or that has been owned and
enjoyed by a sinful person before such gift. When a man performs a Sraddha in honour of the Pitris on earth belonging to
another person, the Pitris render both the gift of that earth and the Sraddha itself futile.[342] Hence, one possessed of wisdom
should buy even a small piece of earth and make a gift of it. The Pinda that is offered to one's ancestors on earth that has been
duly purchased becomes inexhaustible.[343] Forests, and mountains, and rivers, and Tirthas are regarded as having no owners.
No earth need be purchased here for performing Sraddhas. Even this has been said, O king, on the subject of the merits of
making gifts of earth. After this, O sinless one, I shall discourse to thee on the subject of the gift of kine. Kine are regarded as
superior to all the ascetics. And since it is so, the divine Mahadeva for that reason performed penance in their company. Kine,
O Bharata, dwell in the region of Brahman, in the company of Soma. Constituting as it does the highest end, regenerate Rishis
crowned with success strive to attain to that very region. Kine benefit human beings with milk, ghee, curds, dung, skin, bones,
horns, and hair, O Bharata. Kine do not feel cold or heat. They always work. The season of rains also cannot afflict them at all.
And since kine attain to the highest end (viz., residence in the region of Brahman), in the company of Brahmanas, therefore do
the wise say that king and Brahmanas are equal. In days of yore, king Rantideva performed a grand sacrifice in which an
immense number of kine were offered up and slaughtered. From the juice that was secreted by the skins of the slaughtered
animals, a river was formed that came to be called by the name of Charmanwati. Kine no longer form animals fit for sacrifice.
They now constitute animals that are fit for gift. That king who makes gifts of kine unto the foremost of Brahmanas, O
monarch, is sure to get over every calamity even if he falls into it. The man who makes a gift of a thousand kine has not to go
to hell. Such a person, O ruler of men, obtains victory everywhere. The very chief of the deities had said that the milk of kine is
nectar. For this reason, one who makes a gift of a cow is regarded as making a gift of nectar. Persons conversant with the
Vedas have declared that the Ghee manufactured from cows' milk is the very best of all libations poured into the sacrificial fire.
For this reason, the man who makes a gift of a cow is regarded as making a gift of a libation for sacrifice. A bovine bull is the
embodiment of heaven. He who makes the gift of a bovine bull unto an accomplished Brahmana, receives great honours in
heaven. Kine, O chief of Bharata's race, are said to be the life-breath of living creatures. Hence, the man who makes the gift of
a cow is said to make the gift of life-breath. Persons conversant with the Vedas have said that kine constitute the great refuge of
living creatures. Hence, the man who makes the gift of a cow is regarded as making the gift of what is the high refuge for all
creatures. The cow should never be given away for slaughter (i.e., unto one who will kill her); nor should the cow be given
unto a tiller of the soil; nor should the cow be given unto an atheist. The cow should not also, O chief of the Bharatas, be given
unto one whose occupation is the keeping of kine.[344] The wise have said that a person who gives away the cow unto any of
such sinful persons has to sink into everlasting hell. One should never give unto a Brahmana a cow that is lean, or that
produces calves that do not live, or that is barren, or that is diseased, or that is defective of limb, or that is worn out with toil.
The man that gives away ten thousand kine attains to heaven and sports in bliss in the companionship of Indra. The man who
makes gifts of kine by hundred thousand acquires many regions of inexhaustible felicity. Thus have I recited to thee the merits
attaching to the gift of kine and of sesame, as also to the gift of earth. Listen now to me as I discourse to thee upon the gift of
food, O Bharata. The gift of food, O son of Kunti, is regarded as a very superior gift. King Rantideva in days of yore ascended
to heaven by having made gifts of food. That king, who make a gift of food unto one that is toil-worn and hungry, attains to
that region of supreme felicity which is the Self-born's own. Men fail to attain by gifts of gold and robes and of other thing, to
that felicity to which givers of food succeed in attaining, O thou of great puissance! Food is, indeed, the first article. Food is
regarded as the highest prosperity. It is from food that life springs, as also energy and prowess and strength. He who always
makes gifts of food, with attention, unto the righteous, never falls into any distress.. Even this has been said by Parasara.
Having worshipped the deities duly, food should be first dedicated to them. It has been said, O king, that the kind of food that
is taken by particular men is taken also by the deities those men worship.[345] That man who makes a gift of food in the bright
fortnight of the month of Kartika, succeeds in crossing every difficulty here add attains to inexhaustible felicity hereafter. That
man who makes a gift of food unto a hungry guest arrived at his abode, attains to all those regions, O chief of Bharata's race,
that are reserved for persons acquainted with Brahma. The man who makes gifts of food is sure to cross every difficulty and
distress. Such a person comes over every sin and cleanses himself of every evil act. I have thus discoursed to thee upon the
merits of making gifts of food, of sesame, of earth, and of kine.'"
SECTION LXVII
"Yudhishthira said, 'I have heard, O sire, of the merits of the different kinds of gift upon which thou hast discoursed to me. I
understand, O Bharata, that the gift of food is especially laudable and superior. What however, are the great merits of making
gifts of drink. I desire to hear of this in detail, O grandsire!'
"Bhishma said, 'I shall, O chief of Bharata's race, discourse to thee upon this subject. Listen to me, O thou of unbaffled
prowess, as I speak to thee. I shall, O sinless one, discourse unto thee of gifts beginning with that of drink. The merit that a man
acquires by making gifts of food and drink is such that the like of it, I think, is incapable of being acquired through any other
gift. There is no gift, therefore, that is superior to that of either food or drink. It is no food that all living creatures are able to
exist. For this reason, food is regarded as a very superior object in all the worlds. From food the strength and energy of living
creatures constantly increases. Hence, the lord of all creatures has himself said that the gift of food is a very superior gift. Thou
hast heard, O son of Kunti, what the auspicious words are of Savitri herself (on the subject of the gift of food). Thou knowest
for what reason those words were said, what those words were, and how they were said in course of the sacred Mantras, O thou
of great intelligence. A man, by making a gift of food, really makes a gift of life itself. There is no gift in this world that is
superior to the gift of life. Thou art not unacquainted with this saying of Lomasa, O thou of mighty arms! The end that was
attained in former days by king Sivi in consequence of his having granted life to the pigeon is acquired by him, O monarch,
who makes a gift of food unto a Brahmana. Hence, it has been heard by us that they that give life attain to very superior regions
of felicity in after life. Food, O best of the Kurus, may or may not be superior to drink. Nothing can exist without the aid of
what springs from water. The very lord of all the planets, viz., the illustrious Soma, has sprung from water. Amrita and Sudha
and Swadha and milk as also every kind of food, the deciduous herbs, O monarch, and creepers (medicinal and of other
virtues), spring from water. From these, O king, the life-breath of all living creatures flows. The deities have nectar for their
food. The Nagas have Sudha. The Pitris have Swadha for theirs. The animals have herbs and plants for their food. The wise
have said that rice, etc., constitute the food of human beings. All these, O chief of men, spring from water. Hence, there is
nothing superior to the gift of water or drink. If a person wishes to secure prosperity for himself, he should always make gifts
of drink. The gift of water is regarded as very praiseworthy. It leads to great fame and bestows long life on the giver. The giver
of water, O son of Kunti, always stays over the heads of his enemies. Such a person obtains the fruition of all his wishes and
earns everlasting fame. The giver, O chief of men, becomes cleansed of every sin and obtains unending felicity hereafter as he
proceeds to heaven, O thou of great splendour. Mann himself has said that such a person earns regions of inexhaustible bliss in
the other world.'"
SECTION LXVIII
"Yudhishthira said, 'Do thou discourse to me once again, O grandsire, upon the merits attaching to gifts of sesame and of lamps
for lighting darkness, as also of food and robes.'
"Bhishma said, 'In this connection, O Yudhishthira, is recited the narrative of the discourse that took place in ancient times
between a Brahmana and Yama. In the country lying between the rivers Ganga and Yamuna, at the foot of the hills called
Yamuna, there was a large town inhabited by Brahmanas. The town was celebrated under the name of Parnasala and was very
delightful in appearance, O king. A large number of learned Brahmanas lived in it. One day, Yama, the ruler of the dead,
commanded a messenger of his, who was clad in black, endued with blood-red eyes and hair standing erect, and possessed of
feet, eyes, and nose all of which resembled those of a crow, saying, 'Go thou to the town inhabited by Brahmanas and bring
hither the person known by the name of Sarmin and belonging by birth to the race of Agastya. He is intent on mental
tranquillity and possessed of learning. He is a preceptor engaged in teaching the Vedas and his practices are well-known. Do
not bring me another person belonging to the same race and living in the same neighbourhood. This other man is equal unto
him I want, in virtues, study, and birth. With respect to children and conduct, this other resembles the intelligent Sarmin. Do