"O Best of the Twice-born, the very form of Visnu, God upon earth, uplift me. I have presented this gift to you. Salutations to Vaitarani!

"I have presented this to you, being desirous of crossing that river, which is a hundred yojanas in extent, and lies on the very dreadful way of Yama. Salutations to Vaitarani.

"O Cow, look upon me, for the sake of my passing through the gateway of Yama on the great path. Salutations to thee, Vaitarani, Queen of the shining ones!

"May cows be in front of me; may cows be behind me; may cows be in my heart ; and may I dwell in the midst of cows.

"May she who is the Goddess of Prosperity for all creatures, who is the mainstay of the shining ones, its the form of a cow remove my sins."

83-84. With hands together having invoiced, with these mantras, Yama in the form of a cow, and having walked round all these things, he should give them to the Brahmin.

He who, with these rites, gives the Vaitarani cow, goes by a righteous path into the assembly of the King of Justice.

85-86. Whether the body is well or ill one should carry out the Vaitarani observance. The wise man, desiring to cross that river, should make a gift of a cow.

That river, O Bird, does not appear in the Great Way after the gift of a cow. Therefore it is necessary to give a cow at all sacred times.

87-88. At all the sacred bathing-places, like the Ganges, and in the dwelling-places of Brahmins; at the eclipses of the sun and moon, at the crossing over , on the day of the new moon.

At the equinoctial and solstitial points, at Vyatipata, on Yuga days and at other sacred times,--the supreme gift of a cow should be made.

89. That verily is called the sacred time, in which faith is produced, and when a proper person is present,--thence flows unending benefit.

90. Bodies are transitory; possessions are not eternal; death is always near;--one should accumulate righteousness.

91-92. So one who desires his own welfare should make unending gifts, according to his wealth, to a learned Brahmin.

The gift of even a little wealth, presented with one's own hand:--this is unending, and the time is effectual.

93-94. He who has gifts as provision, goes happily on the Great Way. Otherwise--without provision--the man suffers pain on the path.

All the gifts made by human beings in this world clear the way for them on the path of the world of Yama.

95-96. By the power of great merit, birth as a human being is obtained. He who, having gained it, follows righteousness, reaches the supreme goal.

The man who neglects righteousness, goes and comes in misery. The fruitfulness of birth as a human being depends upon the pursuit of righteousness alone.

97-99. Wealth, sons, wife and fancily, body, kinsmen,--all these are transitory. Therefore righteousness should be sought.