his who gives away ten kine.  That person, who rescues kine and Brahmanas (from danger) in the wilderness, O Kausika, becomes himself rescued from every kind of calamity.  Hear what his merit is.[363] The merit such a man acquires is equal to the eternal merit of a Horse-sacrifice.  Such a person attains to whatever end he desires at the hour of death.  Many a region of felicity,—­in fact, whatever happiness he covets in his heart,—­becomes attainable to him in consequence of such an act of his.  Verily, such man, permitted by kine, lives honoured in every region of felicity.  That man, who follows kine every day in the woods himself subsisting the while on grass and cowdung and leaves of trees, his heart freed from desire of fruit, his senses restrained from every improper object and his mind purified of all dross,—­that man,—­O thou of a hundred sacrifices, lives in joy and freed from the dominion of desire in my region or in any other region of happiness that he wishes, in the company of the deities!”

SECTION LXXIV

“Indra said, ’I wish to know, O Grandsire, what the end is that is attained by him who consciously steals a cow or who sells one from motives of cupidity.”

“The Grandsire said, ’Hear what the consequences are that overtake those persons that steal a cow for killing her for food or selling her for wealth, or making a gift of her unto a Brahmana.  He, who, without being checked by the restraints of the scriptures, sells a cow, or kills one, or eats the flesh of a cow, or they, who, for the sake of wealth, suffer a person to kill kine,—­all these, viz., he that kills, he that eats, and he that permits the slaughter,—­rot in hell for as many years as there are hairs on the body of the cow so slain.[364] O thou of great puissance, those faults and those kinds of faults that have been said to attach to one that obstructs a Brahmana’s sacrifice, are said to attach to the sale and the theft of kine.  That man, who, having stolen a cow makes a gift of her unto a Brahmana, enjoys felicity in heaven as the reward of the gift but suffers misery in hell for the sin of theft for as long a period.  Gold has been said to constitute the Dakshina, O thou of great splendour, in gifts of kine.  Indeed, gold has been said to be the best Dakshina in all sacrifices.  By making a gift of kine one is said to rescue one’s ancestors to the seventh degree as also one’s descendants to the seventh degree.  By giving away kine with Dakshina of gold one rescues one’s ancestors and descendants of double the number.  The gift of gold is the best of gifts.  Gold is, again, the best Dakshina.  Gold is a great cleanser, O Sakra, and is, indeed, the best of all cleansing objects.  O thou of a hundred sacrifices, gold has been said to be the sanctifier of the entire race of him who gives it away.  I have thus, O thou of great splendour, told thee in brief of Dakshina.’