That _Sraddha_ which is censurable, consumeth
the performer thereof like fire consuming fuel. If they that are to be
employed in _Sraddhas_ happen to be dumb, blind, or deaf, care should be
taken to employ them along with Brahmanas conversant with the Vedas. O
Yudhishthira, listen now unto whom thou shouldst give. He that knoweth
all the _Vedas_ should give only to that able Brahmana who is competent
to rescue both the giver and himself, for he, indeed, is to be regarded
as able who can rescue both the giver and himself. O son of Pritha, the
sacred fires do not receive such gratification from libations of
clarified butter, from offerings of flowers and sandal and other
perfumed pastes as from the entertainment of guests. Therefore, do thou
strive to entertain guests, O son of Pandu! O king, they that give unto
guests water to wash their feet, butter to rub over their (tired) legs,
light during the hours of darkness, food, and shelter, have not to go
before Yama. The removal (after worship) of the flowery offerings unto
the gods, the removal of the remnants of a Brahmana's feast, waiting
(upon a Brahmana) with perfumed pastes, and the massaging of a
Brahmana's limbs, are, each of them, O foremost of kings, productive of
greater merit than the gift of kine. A person, without doubt, rescueth
himself by the gift of a _Kapila_ cow. Therefore, should one give away a
_Kapila_ cow decked with ornaments unto Brahmanas. O thou of the Bharata
race, one should give unto a person of good lineage and conversant with
the Vedas; unto a person that is poor; unto one leading a domestic mode
of life but burdened with wife and children; unto one that daily adoreth
the sacred fire; and unto one that hath done thee no service. Thou
shouldst always give unto such persons but not to them that are in
affluence. What merit is there, O thou foremost of the Bharata race, by
giving unto one that is affluent? One cow must be given unto one
Brahmana. A single cow must not be given unto many. For if the cow so
given away (unto many) be sold, the giver's family is lost for three
generations. Such a gift would not assuredly rescue the giver nor the
Brahmana that takes it. He who giveth eighty _Ratis_ of pure gold,
earneth the merit of giving away a hundred pieces of gold for ever. He
that giveth away a strong bull capable also of drawing the plough, is
certainly rescued from all difficulties and finally goeth to heaven. He
that giveth away land unto a lea