t can
compare with earth. In this connection is cited the old narrative of a
discourse between the celestial preceptor Vrihaspati and Indra the ruler
of Heaven, O Yudhishthira. Having adored Vishnu in a hundred sacrifices
each of which was distinguished by plentiful gifts as Dakshina, Maghavat
put this question to Vrihaspati, that foremost of all eloquent persons.

"'"Maghavat said, 'O illustrious one, by what gift does one succeed in
coming to Heaven and attaining to beatitude? O foremost of speakers, do
thou tell me of that gift which is productive of high and inexhaustible
merit.'"

"'Bhishma continued, "Thus addressed by the chief of the celestials the
preceptor of the deities, viz., Vrihaspati of great energy, said these
words in reply unto him of a hundred sacrifices. 'Endued as he is with the
merits that attach to the gift of earth, the region of felicity reserved
for the person who makes gift of such earth as is auspicious and rich
with every taste, never become exhausted.[331] That king, O Sakra, who
desires to have prosperity and who wishes to win happiness for himself,
should always make gifts of earth, with due rites, unto deserving
persons. If after committing numerous sins a person makes gifts of earth
unto members of the regenerate class, he casts off all those sins like a
snake casting off its slough. The person that makes a gift of earth is
said to make gifts of everything, that is, of seas and rivers and
mountains and forests. By making a gift of earth, the person is said to
give away lakes and tanks and wells and streams. In consequence of the
moisture of earth, one is said to give away articles of diverse tastes by
making a gift of earth. The man who makes a gift of earth is regarded as
giving away herbs and plants possessed of high and efficacious virtues,
trees adorned with flowers and fruit, delightful woods, and hillocks. The
merit that a person acquires by making a gift of earth is incapable of
being acquired by the performance of even such great sacrifices as the
Agnishtoma and others with plentiful gifts in the shape of Dakshina. The
giver of earth, it has been already said, rescues ten generations of both
his paternal and maternal races. Similarly, by taking away earth that was
given away, one hurls oneself into hell and casts ten generations of both
one's paternal and maternal lines into the same place of misery. That man
who having promised to make a gift of earth does not actually make it,