With these words it should be given to a Brahmin preceptor who has a family; so going round him he should salute him and present it.

20. By this gift of the bed, and S'raddhas of the ninth and other days, and by the of the dedication of a bull, the departed goes to the highest condition.

21-30. On the eleventh day the of the dedication of a bull should be performed as prescribed. He should not use a cow which is crippled, ill or too young, but one having well-marked characteristics.

That which has red eyes, a reddish colour, red horns, neck and hoofs, white belly and black back is suitable for a Brahmin;

A glossy and red complexion is suitable for a Ksattriya; yellow colour for a Vais'ya; black is suitable for a S'udra.

One with all limbs red-brown, with tail and feet white, is called a reddish bull, and increases the satisfaction of the forefathers.

The bull whose face, legs and tail are white, and which is the colour of lac dye is called dark.

That which has a red colour, with white face and tail, and brown hoofs and horns is called dark-coloured.

That which has one colour over all its limbs and tail and hoofs is called dark-brown, and is the uplifter of the ancestors.

That which is dove-coloured and has a tilaka-mark on its forehead is called deep-brown, and is entirely beautiful in all its limbs.

That which is dark over all its body, and red in its eyes, is called very dark--of which five varieties are known.

This should by all means be dedicated, and should not be used for domestic purposes. It exists in the world on this account,--so runs an ancient saying.

31-35. One should desire for many sons, of whom one perchance may go to Gaya, or marry a virgin Gauri or dedicate a dark bull.

He alone should be considered a son who performs the dedication of a bull and the Gaya S'raddha---who does not do so verily is like unto excrement.

Any one whose ancestors are tormented in Raurava and other hells helps them all out for twenty-one generations by the dedication of a bull.

Even the forefathers who have gone to heaven desire the dedication of a bull: "which son in our lineage will perform the dedication of a bull,

"By whose dedication, all of us will go to the highest condition? Among all sacrifices, the bull-sacrifice is the certain giver of release to us."

36. Therefore, for the release of the forefathers, one should perform the bull-sacrifice. He should do everything with diligence according to the prescribed rite.

37. Having cast the positions of the planets and worshipped them with their respective mantras, the ailing man should make the fire-offering, according to the S'astras, and worship a bull.

38-42. Having brought together a young bull and cow, he should bind them together with a marriage string in accordance with marriage rites, and then tether them to a post;