So long as a man is alive he has a father and other relatives; but when they have known him to be dead, their affection soon fades away.

He should constantly remember that the true kinsman of the self is the Self. If not to the living, much less will anyone give to the dead.

100. Knowing all this, one should give with one's own hand, while still alive. Life is transient; and who can give afterwards?

101-102. The relatives turn away with averted faces leaving the dead body on the ground, like a lump of wood or earth, but righteousness goes with him.

The wealth disappears from the house, and the relatives from the cremation-ground. The good and evil karma he has made goes with him.

103-104. When his body has been destroyed by fire his karma remains and wherever he is the man experiences it, be it good or bad.

Nobody has a relation in this changing ocean of sorrow. He is born by the attraction of karma, and goes again upon its exhaustion.

105-106. Like creatures in a water-tank, and like the motion or sticks in a river is one's contact with mother, father, son, brother, kinsman, wife and the others.

Whose are the sons, and the grandsons? Whose is the wife, or the wealth? In the world of change nobody belongs to anybody. Therefore one should make gifts himself.

107-100. As long as one is in possession of wealth, so long should one make gifts to a Brahmin; but when the wealth becomes another's one can have nothing to say.

On account of gifts made in a former birth much wealth is obtained in this. Hence should wealth be given, by one knowing this, for the sake of righteousness.

Wealth is born of righteousness; by righteousness desire is conquered. Righteousness verily is the cause of freedom. Therefore should righteousness be pursued.

110-111. Righteousness is supported by faith, not by large piles of wealth. The wise, though in poverty, leave faith, and go to heaven. From him who offers to Me, with devotion, a leaf, a flower, a fruit or water--from him, the self-subdued, I accept that, presented with devotion.

112. Therefore, by all means, a gift should be made, and as prescribed. Whether it be small or great does not count with me.

113-114. A righteous son is honoured even by the shining ones. He should cause his ailing father to make gifts on earth.

If the wealth made by the father is given to the deserving by the sons--then, by that, himself, his sets, grandsons and great-grandsons are ennobled.

115. What is given through the father has a hundred-fold merit; through the mother, a thousand-fold; through the sister, ten-thousand fold; through the brother, incalculable.

116-118. For him who makes gifts there are no troubles and no torments of hell, and no fear caused by the messengers of Yama at the time of death.