matter of the performance of pious deeds) is regarded as a high duty by persons conversant with the ordinances. This is, indeed, the initial ordinance. All other ordinances (respecting the gift of kine) depend upon it.[357] Selecting, after examination, an eligible person among the Brahmanas, one should make unto him the gift of a cow that has been acquired by legitimate means, and having made the gift cause him to accept it. The deities and men and ourselves also, in wishing good to other, say, 'Let the merits attaching to gifts be thine in consequence of thy righteousness!'" Even thus did the judge of the dead speak unto me, O regenerate Rishi. I then bowed my head unto the righteous Yama. Obtaining his permission I left his dominions and have now come to the sole of thy feet.'"'" SECTION LXXII "'Yudhishthira said, "Thou hast, O grandsire, discoursed to me the topic of gifts of kine in speaking of the Rishi Nachiketa. Thou hast also impliedly discoursed, O puissant one, on the efficacy and pre-eminence of that act. Thou hast also told me, O grandsire of great intelligence, of the exceedingly afflicting character of the calamity that overtook the high-souled king Nriga in consequence of a single fault of his. He had to dwell for a long time at Dwaravati (in the form of a mighty lizard) and how Krishna became the cause of his rescue from that miserable plight. I have, however, one doubt. It is on the subject of the regions of kine. I desire to hear, in detail, about those regions which are reserved for the residence of persons that make gifts of kine." "'Bhishma said, "In this connection is recited the old narrative of the discourse between Him who sprang from the primeval lotus and him who performed a hundred sacrifices.