Discussion between Krishna and Garuda on Giving a cow and a piece of land in donation ||14||

1O lord, please tell me what is the effect if one offers things oneself or through others, if one offers things when one is hale and hearty or when one is sick; or if things are offered when one is unconscious or without reference to the injunctions in the sacred texts?
2-3One cow, offered when one’s mind is at rest and peaceful, is on a par with hundred cows offered when it is not, or a thousand cows given at the time of his death when it is doubtful whether he is conscious of it at all, or a hundred thousand cows after his death. H it is given without reference to the injunctions in the sacred texts it is fruitless. Even a single cow offered to a deserving person at a holy centre is on a par with a ·gift of a hundred thousand cows elsewhere in yielding merit.
4-5O foremost among birds, anything given to a deserving person nourishes day by day. A gift wipes off the sin of the giver and the acceptance of the same by a person of good wisdom does not affect him. The mantra quells person and the fire chillness. Are they affected by the same?
6Every day something must be given to deserving persons, particularly so on special occasions. If one wishes for one’s own weal, one shall be sane enough not to give anything to the undeserving.
7A cow gifted to an undeserving cause the downfall of the giver into hell. The receiver too falls into hell along with the members of his family for twenty-one generations. If on being born again he performs some meritorious deeds, (he effects there-of is also wiped off).
8O lord of birds, I affirm that just as seeds and other valuable things invested or sown in the ground offer fruitful results so also things offered by one’s own hands yield fruitful results.
9Particularly, a man having no son shall perform the funeral rites in his lifetime and the same is true with those who crave for salvation and even indigent persons.
10Any sacred rite performed by ourselves even with very little wealth accords undying results, just like drops of clarified butter offered into the fire with sacred mantras.
11A gift of a single bed, a virgin, and a cow. if sold or shared bums the members of the family till the seventh generation.
12Therefore, life being unsteady it is incumbent on everyone to do everything beforehand. With the food for the journey in the form of gifts offered to the deserving, one is able-to trawl with comfort in the Great Highway in the journey after death.
13Otherwise, the wretch undergoes great’ hardships without the food to subsist on the way. O foremost among birds, after realizing this, one shall perform Vrishayajna.
14Even a man having sons, dying without the performance of these rites, does not attain salvation. A man without sons by doing these rites beforehand shall have a happy journey on the Great Highway.
15The goal that is reached by Vrishotsarga cannot be attained by the performance of sacrifices like Agnihotra, etc., or by various kinds of gifts.
16Among all sacrifices the Vrishayajna is the best. Hence, it must be performed with redoubled efforts.
17Garuda said: -Please tell me the details of Vrishayajna when, on what that, by what rites shall it be performed?
18What is -the -fruit that he reaps after performing the same? Now please tell me this.
19-21Sri Krishna said: -When the sun is in Uttarayana (northern Transit i.e. proceeding away from the tropic of Capricorn) in the months of Karttika, etc., on the twelfth day of either the bright or dark-lunar fortnight, on an auspicious hour, in, a clean place, he shall perform the rites of Japa and Homa after inviting a pious-brahmin conversant with the rites.
22On a holy day in conjunction with an auspicious star he shall worship the planets and deities. He shall perform Homa according to his capacity with various auspicious mantras.
23He shall fix the planets mystically and worship, O lord of birds. He shall then perform the worship of the Mothers and Vasudhara (offerings of gold or other coins in a stream).
24After kindling the fire he shall perform the Purna Homa. Then he shall install Salagrama and perform Vaishnava Sraddha.
25The Vrisa (bull calf) must be bedecked with good-clothes and ornaments. Four heifers must be kept in front.
26At the end of the Homa the householder shall circumambulate the bull and let it loose reciting the following mantra and facing the north.
27“O Bull, thou art Dharma (virtue) created by Brahma in the form of a bull. Please raise one up from the ocean of worldly existence by means of the power of this setting free.”
28With this mantra and along with the holy water from Rudrakundha (the water pot sanctified by Rudra mantras) poured over its head, the Visarga. rite is performed. The water pot is then placed on Darbha grass.
29-30After duly pouring the water with due recital of mantras in accordance with the injunctions in the sacred, texts, he recites the mantra Tena Krida etc., and finally releases the bull. He shall then perform Atmasraddha and feed a pious brahmin and offer water unto him.
31What he-liked most in his lifetime must be made over as a gift in accordance with one’s capacity. Then after death he shall be able to go along the rugged path (to the city of Yama) without any difficulty.
32If the Sraddha. is not performed on the eleventh day, neither what is offered by himself here nor what is offered by others reaches him in the other world.
33He shall then make over Padadanas thirteen, seven, five or three with great faith.
34Three, five or seven pots of gingelly seeds shall be gifted away, and Brahmins must be fed. He shall then offer a cow as a gift.
35-36If a bull calf is gifted a Cakra shall be placed on its left side, a trident on its right and a garland round its neck.
37The eleventh day rites are to be performed like the Ekoddishta rite and the twelfth day rites are performed with Svahakara.
38Before the Sapindikarana, sixteen Sraddhas have to be performed. After feeding the Brahmins Padadana must be made.
39A cloth is spread on the ground and a copper vessel is kept over it. The idol of Acyuta is kept in it and covered with a cloth. This is given along with Arghya and good fruits as gifts.
40A boat is to be made with sugar cane stems and covered with a cloth. Clarified butter is kept in a bell metal vessel. This is the symbolic offering to enable him to cross the Vaitarani river.
41The boat is offered for crossing. Garuda-Dhvaja is then worshipped. In accordance with one’s own wealth many such gifts can be given.
42Janardana is the god who saves people. who are sunk in the ocean of worldly existence, who are dejected due to its waves of sorrow and distress and who are devoid of the boat of Dharma (virtue).
43Gingelly seeds, metallic substances, gold, cloth, salt, even grains, plots of land and cows-any of these can be given as Dana. It is holy.
44Vessels full of gingelly seeds or beds can be gifted. According to one’s capacity, Daksina can be given to poor people, orphans or noble and pious persons.
45O Tarkshya he who performs thus, whether he has a son, or no son, obtains great siddhis (achievements) like one who has realized Brahma.
46As long as one lives, one shall perform Nitya and Naimittika rites. Whatever one does righteously shall yield him good results.
47-49In the rites concerning pilgrimages to holy centres, in the annual sraddha, etc., and in those of gods, preceptors, mother or father, gifts made thus are holy. He who makes gifts in this Yajna, O bird, flourishes every day.
50-51It yields undying results as the rites performed in altars. Just as Brahmacarins are worthy of worship those who give gifts are also worshipped. I grant boon unto them. Similarly, the four faced god Brahma and diva too grant boons.
52Wherever in the tank, the offered bull drinks water or digs the earth with horns, there enough food and water for the manes exist.
53-54This is my affirmed truth that they go to great regions. On full moon days or in conjunction with Revati star a blue calf is to be 5et free. In setting free a blue bull calf, the merit accrued is the same as in performing thousands of Sankranti rites or hundreds of rites of solar eclipse.
55Heifer must be given to a brahmin. Padas, vessels of gingelly seeds, etc. must be-given to the brahmin devotees of diva.
56-57After worshipping Uma and Mahesvara, Acyuta, dark as the Masi flower and robed in yellow garments, must be worshipped. Those who do so need not be afraid of anyone. Those who desire to escape ghost hood shall perform their respective rites.
58-59I have thus mentioned everything connected with the rites of obsequies. On hearing this, one freed from sins goes to Vishnu’s region. On hearing this glory of performing rites and the merits of gifts expounded by the lord, Garuda was delighted. He bowed his head down and asked the lord again.