ne
give away any earth that is in close vicinity to a crematorium, or that
has been owned and enjoyed by a sinful person before such gift. When a
man performs a Sraddha in honour of the Pitris on earth belonging to
another person, the Pitris render both the gift of that earth and the
Sraddha itself futile.[342] Hence, one possessed of wisdom should buy
even a small piece of earth and make a gift of it. The Pinda that is
offered to one's ancestors on earth that has been duly purchased becomes
inexhaustible.[343] Forests, and mountains, and rivers, and Tirthas are
regarded as having no owners. No earth need be purchased here for
performing Sraddhas. Even this has been said, O king, on the subject of
the merits of making gifts of earth. After this, O sinless one, I shall
discourse to thee on the subject of the gift of kine. Kine are regarded
as superior to all the ascetics. And since it is so, the divine Mahadeva
for that reason performed penance in their company. Kine, O Bharata,
dwell in the region of Brahman, in the company of Soma. Constituting as
it does the highest end, regenerate Rishis crowned with success strive to
attain to that very region. Kine benefit human beings with milk, ghee,
curds, dung, skin, bones, horns, and hair, O Bharata. Kine do not feel
cold or heat. They always work. The season of rains also cannot afflict
them at all. And since kine attain to the highest end (viz., residence in
the region of Brahman), in the company of Brahmanas, therefore do the
wise say that king and Brahmanas are equal. In days of yore, king
Rantideva performed a grand sacrifice in which an immense number of kine
were offered up and slaughtered. From the juice that was secreted by the
skins of the slaughtered animals, a river was formed that came to be
called by the name of Charmanwati. Kine no longer form animals fit for
sacrifice. They now constitute animals that are fit for gift. That king
who makes gifts of kine unto the foremost of Brahmanas, O monarch, is
sure to get over every calamity even if he falls into it. The man who
makes a gift of a thousand kine has not to go to hell. Such a person, O
ruler of men, obtains victory everywhere. The very chief of the deities
had said that the milk of kine is nectar. For this reason, one who makes
a gift of a cow is regarded as making a gift of nectar. Persons
conversant with the Vedas have declared that the Ghee manufactured from
cows' milk is the very best of all libations poured