Yama holds in his hands, for the punishing of the sinful, an axe, a threshing-pestle, a rod, a sword and a dagger.

This gift is considered propitiatory to these weapons of Yama. Therefore should be made the gift of iron, which is the bringer of happiness in the world of Yama.

Because of this gift of iron, happiness is bestowed by these great messengers of Yama:--Urana, S'yamasutra, S'undamarka, Udumbara, S'esa and Bala.

41-44. Hear this great secret, O Tarkshya, about this most supreme gift, by which are pleased the dwellers in Bhu, Bhuvar and Swar worlds.

Brahma and others, sages, shining ones, and those who are in the assembly of the King of Justice are gratified by the gift of gold, and become granters of boons.

Therefore a gift of gold should be made for the uplifting of the departed. He does not go to the world of Yama, O child, but reaches heaven.

He dwells for a long time in the world of truth and is then reborn here as a king, handsome, righteous, eloquent, prosperous, and of unexcelled strength.

45. By the gift of cotton-stuff one is freed from fear of the messengers. By the gift of salt one is freed from the fear of Yama.

46-48. By gifts of inn, salt, cotton-stuff, sesamum and gold, Chitragupta and the others who dwell in the city of Yama are propitiated.

And by gifts of the seven grains the standard-bearer of the King of Justice and others who stand at the gates are propitiated.

Rices, barley, wheat, kidney beans, masa, panic seeds; dwarf-peas: these are called the seven grains.

49-52. It has been observed by the sages that the gift of a plot of land of the size of a cow's hide, in accordance with the rites, to a proper person, absolves one from Brahmicide.

Not by vows, not by holy pilgrimages, not by any gifts but by the gift of land is a great sin committed in kingship expiated.

He who gives to the twice-born land filled with grains goes to the abode of Indra and is worshipped by divinities and demons.

All other gifts, O Kas'yapa, are producers of little fruit. The fruit produced by the gift of land increases daily.

53-55. He who, having become a king, does not give land to the twice-born, is reborn for many times as a beggar, without even a village hut.

The king who, through pride, does not make gifts of land, shall dwell in hell as long as S'esa supports the earth.

Therefore shall a king especially make gifts of land; though for others, I say, the gift, of a cow is equal to a gift of land.

56-57. Towards the end, a cow should be given. He should give a cow to overcome death, another to absolve himself of debts, another for the gaining of liberation.

With special rites, O Bird, should the gift of a cow for Vaitarani be made. The cows verily carry the man beyond three kinds of hells.