58-61. The sins committed in boyhood, in youth, in manhood, in old age and in previous births;

The sins committed in the night, in the morning, in the forenoon and the afternoon, in the twilight;--of action, speech and thought,

Having given even once a tawny cow, milkgiving, with the calf and other necessary things, to a well-conducted and austere Brahmin, learned in the Vedas,--one is absolved of all these sins. The giver is released by her at the end from the accumulated sins.

62-63. The gift of one cow while one is in full vigour of mind, the gift of a hundred cows while suffering from diseases, the gift of a thousand when dying and bereft of mental faculties,

And the gift of one hundred thousand cows after death , are equal. A gift made to a deserving person, who has bathed at the sacred waters, increases a hundred thousand fold.

64. A gift made to a deserving person multiplies a hundred-thousand-fold. It brings unending fruit to the giver and does not harm the recipient.

65-68. One who has studied the scriptures and made fire-offerings to the shining ones and who does not eat food cooked by others is not polluted by receiving even the earth filled with precious stones.

Mantras and fire, the removers of cold and poison, do not themselves partake of these evil qualities. The cow given to an undeserving person leads the giver to hell,

And it troubles the recipient's people for a hundred generations. A gift should not be made to an undeserving person by the wise who desire their own welfare.

One cow should be given to one only, and never to many. If he either sells it or shares it his family will he troubled to the seventh generation.

69. I will tell you about the gilt of a cow, which is a means for crossing the Vaitarani River, of which I have spoken to you already.

70-76. One should decorate a black or reddish cow, tip its horns with gold, silver its feet, and milk it into a bronze vessel;

Cover it with a pair of black cloths, hang a bell round its neck, and place the covered bronze vessel upon some cotton-stuff,

Put there a golden image of Yama, and an iron rod; place clarified butter in the bronze vessel and put all upon the cow;

Make a raft of sugarcanes, fastening it with silk threads; make a hole, fill it with water, and in it place the raft:

Having placed the things which are born from the body of the sun in it, dedicate the cow there in accordance with the scriptures.

Present the cloths, with ornaments to a Brahmin; properly worship with fragrances, flowers, and coloured rice ,

Take hold of the tail of the cow, place a foot in the boat, and, having honoured a Brahmin, recite this mantra:--

77-82. "O Lord of the Universe, compassionate to those who seek refuge in Thee, Thou art verily the saviour of those who are immersed in the ocean of existence, made miserable by the waves of sorrow and remorse.