is beneficial to every
creature, but especially so to Brahmanas and Kshatriyas, 'By doing what
acts may men of righteous conduct who are, however, destitute of the good
of this world, succeed in acquiring merits attaching to sacrifices?'
Hearing this question of theirs, the Grandsire Brahman began to say what
follows.

"'"Brahman said, 'Excellent is this question, ye highly blessed ones! It is
at once auspicious and high and fraught with a mystery. This question
that ye have put is subtil and is fraught with high benefit to mankind.
Ye Rishis possessed of wealth of penances, I shall recite everything to
you in detail. Do ye listen with attention to what I say as to how men
acquire the merits attaching to sacrifices (even when they are unable to
perform them through poverty.) In the lighted fortnight of the month of
Pausha, when the constellation Rohini is in conjunction, if one,
purifying oneself by a bath, lies under the cope of heaven, clad in a
single piece of raiment, with faith and concentrated attention, and
drinks the rays of the moon, one acquires the merits that attach to the
performance of great sacrifices. Ye foremost of regenerate persons, this
is a high mystery that I declare unto you in reply to your questions, ye
that are possessed of insight into the subtil truths of all topics of
enquiry.'"'"

SECTION CXXVII

"'"Vibhavasu (otherwise called Surya) said, 'There are two offerings. One
of those consists of a palmful of water and the other called Akshata
consists of rice-grains with ghee. One should, on the day of the full
moon, stand facing that bright orb and make unto him the two offerings
mentioned, viz., a palmful of water and the rice-grains with ghee called
Akshata. The man who presents these offerings is said to adore his sacred
fire. Verily, he is regarded as one that has poured libations on the
three (principal) fires. That man of little understanding who cutteth
down a large tree on the day of the new moon, becomes stained with the
sin of Brahmanicide. By killing even a single leaf one incurs that sin.
That foolish man who chews a tooth-brush on the day of the new moon is
regarded as injuring the deity of the moon by such an act. The Pitris of
such a person become annoyed with him.[553] The deities do not accept the
libations poured by such a man on days of the full moon and the new moon.
His Pitris become enraged with him, and his race and the family become
extinct.'

"'"Sree said, 'That