is even higher than the region of the deities.  When given away, they rescue their givers.  Men of wisdom succeed in attaining to Heaven by making gifts of kine.  Yuvanaswa’s son Mandhatri, Yayati, and (his sire) Nahusha, used always to give away kine in thousands.  As the reward of those gifts, they have attained to such regions as are unattainable by the very deities.  There is, in this connection, O sinless one, a discourse delivered of old.  I shall recite it to thee.  Once on a time, the intelligent Suka, having finished his morning rites, approached with a restrained mind his sire, that foremost of Rishis, viz., the Island-born Krishna, who is acquainted with the distinction between that which is superior and that which is inferior, and saluting him, said, ’What is that sacrifice which appears to thee as the foremost of all sacrifices?  What is that act by doing which men of wisdom succeed in attaining to the highest region?  What is that sacred act by which the deities enjoy the felicity of Heaven?  What constitutes the character of sacrifice as sacrifice?  What is that upon which sacrifice rests?  What is that which is regarded as the best by the deities?  What is that sacrifice which transcends the sacrifices of this world?  Do thou also tell me, O sire, what is that which is the most sacred of all things.  Having heard these words of his son, O chief of Bharata’s race, Vyasa, the foremost of all persons conversant with duties, discoursed as follows unto him.’

“Vyasa said, ’Kine constitute the stay of all creatures.  Kine are the refuge of all creatures.  Kine are the embodiment of merit.  Kine are sacred, and kine are sanctifiers of all.  Formerly kine were hornless as it has been heard by us.  For obtaining horns they adored the eternal and puissant Brahmana.  The puissant, Brahmana, seeing the kine paying their adorations to him and sitting in praya, granted unto each of them what each desired.  Thereafter their horns grew and each got what each desired.  Of diverse colours, and endued with horns, they began to shine in beauty, O son!  Favoured by Brahman himself with boons, kine are auspicious and yielders of Havya and Kavya.  They are the embodiments of merit.  They are sacred and blessed.  They are possessed of excellent form and attributes.  Kine constitute high and highly excellent energy.  The gift of kine is very much applauded.  Those good men who, freed from pride, make gifts of kine, are regarded as doers of righteous deeds and as givers of all articles.  Such men, O sinless one, attain to the highly sacred region of kine.  The trees there produce sweet fruits.  Indeed, those trees are always adorned with excellent flowers and fruits.  Those flowers, O best of regenerate persons, are endued with celestial fragrance.  The entire soil of that region is made of gems.  The sands there are all gold.  The climate there is such that the excellencies of every season are felt.  There is no more mire, no dust.  It is, indeed,