Discussion between Krishna and Garuda on Donations ||30||

1-2The Lord said: -Listen O Garuda, I shall explain to you the best of all gifts which when rendered with the mantra Bhu, Bhuvahi, Svahi delight the sages and gods-Siva, Indra, etc.
3-4This great gift should be given for redeeming the ghosts. He who offers it will stay in Rudraloka for a long time and then be born as a king. He will be endowed with comely features, good fortune, fluency in speech, all riches and unparalleled valour. Leaving off Yama’s region he will go to heaven.
5He who, makes a gift of gingelly seeds, cow, plot of land or gold to a worthy Brahmin will have his sins, accruing in different births, instantaneously quelled.
6Gingelly seeds and cows constitute the major gifts and they quell all major sins. The two should be given only to a Brahmin and never to a member of any other caste.
7Gingelly seeds, cow, plot of land is given to Brahmins after the rite of Sankalpa. They are not given to the people of other castes. Sometimes, they are given to dependents also.
8Whenever a gift is made to dependents ‘Jr to women, it is done without the rite of Sankalpa. Whenever a person is in deathbed or when there is an eclipse, all kinds of gifts should be made.
9When someone is in the death bed it is better to make the gifts before the life is extinct. A gift made when one is alive stands in good stead, unimpeded.
10It is truth, the exact truth that the gins made when the sense-organs are operative and, when the same are approved by his son yield endless benefits.
11During the period of sickness, when the body is lying on the ground and during transport, he will have no trouble.
12When the person is in the deathbed with eyes half-closed, the gift of gingelly seeds along with kusa grass to the lame, the blind and the one-eyed yields an imperishable fruit.
13Gingelly seeds, iron, gold, cotton, salt, seven grains, plot of land and cow-each constitutes a holy gift.
14The gift of iron and gingelly seeds pleases Yama. The gift of salt wards off fear from Yama.
15The gift of cotton wards off danger from the ghost. Cows gifted away enable the giver to cross all difficulties and save him from the threefold affliction.
16The gift of gold yields happiness in heaven. By gifting a plot of land, one is born as a king. If one gifts gold and plot of land one shall never experience any torture or distress in hell.
17The emissaries of Yama who are as terrific in appearance as Yama himself bestow boons if gifts of seven grains are made and they are satiated.
18By remembering Vishnu, one attains the highest goal. Thus, I have told you all ‘about the goal attainable by the mortals.
19If the son on seeing his father lying on the ground with the. eyes half-closed makes gifts with the consent of his father, he is honoured by the gods.
20At the time when the father is in the deathbed, the gifts, made by the son exceed the merit one earns by performing a Sraddha at Gaya. The son prospers and thereby pleases his family.
21The father being dead, the sons should perform the obsequial rites devotedly. Thus, they can make their father cross the ocean of distress.
22What avail the abundance of charitable deeds. Enough that he performs the funeral rites of his father. Even the horse sacrifice does not merit a sixteenth part of the merit accruing from all these.
23The son who makes gifts in favour of his father who is lying ill in deathbed is honoured even by the gods.
24The father should make gifts of iron with his hands fixed in the ground. The giver of gifts never finds Yama terrific. He will not go to his abode even.
25Dagger, iron club, baton, sword and lancet are the weapons in the hands of Yamato curb sinners.
26Hence, gifts of weapons shall be made. For, this gift is for the propriation of Yama’s weapons.
27A child in the womb, infant in the arms, young men or old men can burn off their sins by means of these gifts.
28The different emissaries of Yama Churinas, Pandas, Markas, Udumbaras are delighted by gifts of iron.
29Sons, grandsons, kinsmen, clansmen, friends, wives, etc. of those who do not make such gifts are no better than the slayers of Brahmins.
30Listen to the course of a man dying on the earth. The first stage is that of Ativaha (the subtle body in transit); then that of ghost; then at the end of a year that of a Pitri.
31There arc three fires, three worlds, three Vedas, three deities, three times, three junctures, three Varnas and three powers.
32-33Brahma presides over the body of a man from the foot to the hips. Vishnu presides over the body from the umbilicus to the neck. The manifest and the unmanifest deity Siva in the form of Rudra is stationed on the head. The deities Brahma, Vishnu and Siva are only the different aspects of the same godhead.
34I am the vital air stationed inside the body of living beings. Considering the inclination of the living being as actuated by the actions of his previous birth, I mould the mind and divert it to virtue or evil, joy or sorrow, or things done or undone.
35It is I who induce their activities. By actions life attains heaven, hell or salvation.
36The prosperity of man, consigned to heaven or hell, is possible through Sraddhas. Hence, people shall assiduously perform different kinds of Sraddhas.
37The names of the ten incarnations of the lord, viz. Matsya (fish), Kurma (tortoise), Varaha (boar), Narasirhha, Srirama, Parsurama, Krishna, Balarama, Buddha and Kalki shall be remembered always.
38He will be posted in heaven. After enjoying the pleasures therein when he is born again on the Earth, he will enjoy riches. He will be endowed with the qualities of mercy and chivalry. He will have sons and grandsons: He will live for a hundred years.
39He should offer gifts to the needy and adore Vishnu with the requisite Nyasas or repeat the mantras of eight syllables or twelve syllables.
40White flowers should be offered in worship together with food offerings cooked in ghee. Frequent incenses and scents should be offered and hymns from the Vedas, Smritis such as of Manu should be recited.
41Vishnu is mother, Vishnu is father. Vishnu is kinsman. If I do not see Vishnu nothing is of any consequence to me.
42Vishnu is on earth. Vishnu is in water. Vishnu is on the mountain. Vishnu is in fiery flames. Everything identifiable in the universe is with Vishnu.
43I am the waters. I am the Earth. I am the Darbha grass: I art the gingelly seeds. I am the cows. I am the subjects.
44I am gold. I am grains. I am honey. I am ghee. I am Brahmins. I am deities. I am Siva. I am mantras: Bhuhi, Bhuvahi, Svahi.
45I am the giver. I am the taker. I am the sacrificer. I am the sacrifice. I am the remover. I am virtue, earth and water.
46O bird, I divert a man’s mind to virtue or evil through auspicious and inauspicious activities. Whatever man does is actuated by the actions of his previous birth.
47It is I who induce thoughts of virtue. It is Yama who induces thoughts of evil. It is I who induce thoughts of ascetics towards virtue. It is I who accord salvation.
48O Garuda, the river Vaitarani is beneficent to men of virtue. After dispelling all sins, the virtuous man goes to Vishnu’s region.
49-51If one makes a gift of a brown cow which grants all wishes, one is freed from all sins-die sins committed in infancy, childhood or youth, in previous births, during nights or mornings, middays or afternoons, at dusk or dawn whether it is by means of action, thought or speech.
52-53May cows remain in front of me, may cows remain behind me, may cows remain ever in my heart. I reside in the midst of cows May the splendour of ail living beings, the splendour present in deities remove my sins. May Laksmi assume the form of a cams and dispel my sins.