into the sacrificial
fire. For this reason, the man who makes a gift of a cow is regarded as
making a gift of a libation for sacrifice. A bovine bull is the
embodiment of heaven. He who makes the gift of a bovine bull unto an
accomplished Brahmana, receives great honours in heaven. Kine, O chief of
Bharata's race, are said to be the life-breath of living creatures.
Hence, the man who makes the gift of a cow is said to make the gift of
life-breath. Persons conversant with the Vedas have said that kine
constitute the great refuge of living creatures. Hence, the man who makes
the gift of a cow is regarded as making the gift of what is the high
refuge for all creatures. The cow should never be given away for
slaughter (i.e., unto one who will kill her); nor should the cow be given
unto a tiller of the soil; nor should the cow be given unto an atheist.
The cow should not also, O chief of the Bharatas, be given unto one whose
occupation is the keeping of kine.[344] The wise have said that a person
who gives away the cow unto any of such sinful persons has to sink into
everlasting hell. One should never give unto a Brahmana a cow that is
lean, or that produces calves that do not live, or that is barren, or
that is diseased, or that is defective of limb, or that is worn out with
toil. The man that gives away ten thousand kine attains to heaven and
sports in bliss in the companionship of Indra. The man who makes gifts of
kine by hundred thousand acquires many regions of inexhaustible felicity.
Thus have I recited to thee the merits attaching to the gift of kine and
of sesame, as also to the gift of earth. Listen now to me as I discourse
to thee upon the gift of food, O Bharata. The gift of food, O son of
Kunti, is regarded as a very superior gift. King Rantideva in days of
yore ascended to heaven by having made gifts of food. That king, who make
a gift of food unto one that is toil-worn and hungry, attains to that
region of supreme felicity which is the Self-born's own. Men fail to
attain by gifts of gold and robes and of other thing, to that felicity to
which givers of food succeed in attaining, O thou of great puissance!
Food is, indeed, the first article. Food is regarded as the highest
prosperity. It is from food that life springs, as also energy and prowess
and strength. He who always makes gifts of food, with attention, unto the
righteous, never falls into any distress. Even this has been said by
Parasara. Having worshipped