That man who performs a sacrifice and makes gifts of kine agreeably to the ritual laid down, attains to many regions of a superior character. These, however, are not attainable by the person who is unacquainted with that ritual (and who, therefore, gives away kine without observing the scriptural declarations). That man who gives away even a single cow that yields a copious measure of milk, acquires the merit of giving away all desirable things on Earth collected together. What need, therefore, be said of the gift of many such kine as yield Havya and Kavya in consequence of their full udders? The merit that attaches to the gift of superior oxen is greater than that which attaches to the gift of kine. One should not, by imparting a knowledge of this ritual, benefit a person that is not one's disciple or that is not observant of vows or that is bereft of faith or that is possessed of a crooked understanding. Verily, this religion is a mystery, unknown to most people. One that knows it should not speak of it at every place. There are, in the world, many men that are bereft of faith. There are among men many persons that are mean and that resemble Rakshasas. This religion, if imparted unto them, would lead to evil. It would be productive of equal evil if imparted to such sinful men as have taken shelter in atheism.'--Listen to me, O king, as I recite to thee the names of those righteous monarchs that have attained to regions of great felicity as the reward of those gifts of kine which they made agreeable to the instructions of Vrihaspati, Usinara, Viswagaswa, Nriga, Bhagiratha, the celebrated Mandhatri the son of Yuvanaswa, king Muchukunda, Bhagiratha, Naishadha, Somaka, Pururavas, Bharata of imperial sway to whose race belongs all the Bharatas, the heroic Rama the son of Dasaratha, and many other celebrated kings of great achievement, and also king Dilipa of widely known deeds, all, in consequence of their gifts of kine agreeable to the ritual, attained to Heaven. King Mandhatri was always observant of sacrifices, gifts, penances, kingly duties, and gifts of kine. Therefore, O son of Pritha, do thou also bear in mind those instructions of Vrihaspati which I have recited unto thee (in respect of gifts of kine). Having obtained the kingdom of the Kurus, do thou, with a cheerful heart, make gifts of good kine unto foremost of Brahmanas!"'