es that a man plants become the planter's children.
There is no doubt about this. Departing from this world, such a man
ascends to Heaven. Verily many eternal regions of bliss become his. Trees
gratify the deities by their flowers; the Pitris by their fruits; and all
guests and strangers by the shadow they give. Kinnaras and Uragas and
Rakshasas and deities and Gandharvas and human beings, as also Rishis,
all have recourse to trees as their refuge. Trees that bear flowers and
fruits gratify all men. The planter of trees is rescued in the next world
by the trees he plants like children rescuing their own father.
Therefore, the man that is desirous of achieving his own good, should
plant trees by the side of tanks and cherish them like his own children.
The trees that a man plants are, according to both reason and the
scriptures, the children of the planter. That Brahmana who excavates a
tank, and he that plants trees, and he that performs sacrifices, are all
worshipped in heaven even as men that are devoted to truthfulness of
speech. Hence one should cause tanks to be excavated and trees to be
planted, worship the deities in diverse sacrifices, and speak the truth."'"

SECTION LIX

"'Yudhishthira said, "Amongst all those gifts that are mentioned in the
treatises other than the Vedas, which gift, O chief of Kuru's race, is
the most distinguished in thy opinion? O puissant one, great is the
curiosity I feel with respect to this matter. Do thou discourse to me
also of that gift which follows the giver into the next world."[317]

"'Bhishma said, "An assurance unto all creatures of love and affection and
abstention from every kind of injury, acts of kindness and favour done to
a person in distress, gifts of articles made unto one that solicits with
thirst and agreeable to the solicitor's wishes, and whatever gifts are
made without the giver's ever thinking of them as gifts made by him,
constitute, O chief of Bharata's race, the highest and best of gifts.
Gift of gold, gift of kine, and gift of earth,--these are regarded as
sin-cleansing. They rescue the giver from his evil acts. O chief of men,
do thou always make such gifts unto those that are righteous. Without
doubt, gifts rescue the giver from all his sins. That person who wishes
to make his gifts eternal should always give unto persons possessed of
the requisite qualifications whatever articles are desired by all and
whatever things are the best in his house. The ma