them. Conversant with every duty Manu
himself has said that he, who, observant of proper restraints, earns
makes a gift of gems unto a Brahmana observant of proper restraints earns
inexhaustible merit himself and confers inexhaustible merit upon the
recipient. The man who is content with his own wedded wife and who makes
a gift of robes, earns an excellent complexion and excellent vestments
for himself. I have told thee, O foremost of men, what the merits are
that attach to gifts of kine, of gold, and the sesame agreeably to
deserve precepts of the Vedas and the scriptures. One should marry and
raise offspring upon one's wedded wives. Of all acquisitions, O son of
Kuru's race, that of male issue is regarded as the foremost."'"

SECTION LXIX

"'Yudhishthira said, "Do thou, O foremost one of Kuru's race, discourse
unto me once again of the excellent ordinance regarding gifts, with
especial reference, O thou of great wisdom, to the gift of earth. A
Kshatriya should make gifts of earth unto a Brahmana of righteous deeds.
Such a Brahmana should accept the gift with due rites. None else,
however, than a Kshatriya is competent to make gifts of earth. It behoves
thee now to tell me what these objects are that persons of all classes
are free to bestow if moved by the desire of earning merit. Thou shouldst
also tell me what has been said in the Vedas on this subject."

"'Bhishma said, "There are three gifts that go by the same name and that
are productive of equal merits. Indeed, these three confer the fruition
of every wish. The three objects whose gifts are of such a character are
kine, earth, and knowledge.[350] That person who tells his disciple words
of righteous import drawn from the Vedas acquires merit equal to that
which is won by making gifts of earth and kine. Similarly are kine
praised (as objects of gifts). There is no object of gift higher than
they. Kine are supposed to confer merit immediately. They are also, O
Yudhishthira, such that a gift of them cannot but lead to great merit.
Kine are the mothers of all creatures. They bestow every kind of
happiness. The person that desires his own prosperity should always make
gifts of kine. No one should kick at kine or proceed through the midst of
kine. Kine are goddesses and homes of auspiciousness. For this reason,
they always deserve worship. Formerly, the deities, while tilling the
earth whereon they performed a sacrifice, used the goad for striking the
bullocks