75. If he is rich he should give a very beautiful house, furnished with all the necessaries, so that he may sleep happily on the bed,

76. If a living man makes with his own hand the gift of a bed, there should be performed, while he is still living, on full moon day the dedication of a bull.

77. This bed should be given to one only, and never to several. Divided or sold it drags down the giver.

78. Having given a bed to a deserving person, he may obtain the fruit of his desires. The father, and the son giving it, rejoices here and hereafter.

79-80. At the celestial house of Indra, and at the abode of Yama, he will arrive without doubt through the potency of the gift of a bed.

He will reside there free from trouble, seated in the best of chariots, waited upon by numbers of celestial damsels, until the coming of the deluge.

81. The merit from all the sacred bathing places, and on all the days of the changes of the moon: even superior to these is the merit arising from the gift of a bed.

82-86. Having this made the gift of a bed, the son should have Padadana given. Listen to my words, and I will tell you the method of it.

An umbrella, shoes, clothes, a signet ring, a water-pot, a seat, a set of five vessels--are called the seven kinds of padas.

This pada becomes complete with a staff, a copper vessel, uncooked rice, foods, , and sacred threads.

Having, according to his means, obtained these thirteen padas he should give, them to thirteen Brahmins on the twelfth day.

By this padadana the righteous go to a good condition, and this padadana gives happiness to those who have gone on the way of Yama.

87-93. There is there intense heat, by which the man is scorched, but the gift of an umbrella makes pleasant shade above his head;

And on the path in the world of Yama, full of great thorns, those who gave shoes go riding horses.

The miseries of cold and heat and wind are dreadful there, O Bird, but by the power of the gift of clothes he goes happily along the way.

The messengers of Yama, very terrible, fierce and brown-black, do not trouble on the road him who made the gift of a signet ring.

It is enveloped in great heat, is windless and without water; through the gift of a water pot he, when thirsty, drinks water.

Who, for the dead, gives a water-vessel made of copper, certainly enjoys the fruit which is obtained by thousands of gifts of wells.

Through properly giving to a twice-born a seat and a vessel, leisurely going on the path he comfortably enjoys his provisions,

94-95. Having thus given, on the day of the Sapinda ceremony, this gift, as prescribed, he should have many Brahmins fed, also chandalas and other outcasts.

Then, after the Sapinda and before the annual ceremony, a water-pot with rice-balls should be given every month.