"'"The Rishis said, 'O delighter of the Bhrigus, the mortal that has sinned becomes cleansed by making gifts of kine, of earth, and of wealth. Even this is what we have heard. There is another gift that is regarded as a great cleanser. Listen to us, O regenerate Rishi, as we discourse on it. That article is excellent and is endued with wonderful aspect and is, besides, the offspring of Fire. In days of yore, the god Agni burnt all the world. It has been heard by us that from his seed sprung gold of bright complexion. It came to be celebrated under the name of good complexioned. By making gifts of gold thou art sure to have thy wish crowned with fruition.' Then the illustrious Vasishtha in especial, of rigid vows, addressing him, said, 'Hear, O Rama, how gold, which has the splendour of fire sprang into existence. That gold will confer merit on thee. In matters of gifts, gold is highly applauded. I shall also tell thee what is gold, whence it has come, and how it has come to be invested with superior attributes. Listen to me, O thou of mighty arms, as I discourse upon these topics. Know this as certain that gold is of the essence of Fire and Soma. The goat is Fire (for if given, it leads to the region of the deity of fire); the sheep is Varuna (for it leads to the region of Varuna the lord of waters); the horse is Surya (for it leads to the region of Surya); elephants are Nagas (for they lead to the world of Nagas); buffaloes are Asuras (for they lead to the region of Asuras); cocks and boars are Rakshasas (for they lead to the regions of the Rakshasas), O delighter of the Bhrigus; earth is sacrifice, kine, water, and Soma (for it leads to the merits of sacrifice, and to the region of kine, of the lord of waters and of Soma). Even these are the declarations of the Smritis. Churning the entire universe, a mass of energy was found. That energy is gold. Hence, O regenerate Rishi, compared to all these objects (which I have named above) gold is certainly superior. It is a precious thing, high and excellent.[383] It is for this reason that the deities and Gandharvas and Uragas and Rakshasas and human beings and Pisachas hold it with care. All these beings, O son of Bhrigu's race, shine in splendour, with the aid of gold, after converting it into crowns and armlets and diverse kinds of ornaments. It is also for this reason that gold is regarded as the most cleansing of all cleansing things such as earth and kine and all other kinds of wealth, O prince of men. The gift of gold, O puissant king, is the highest gift. It is distinguished above the gifts of earth, of kine, and of all other things. O thou that art endued with the effulgence of an immortal, gold is an eternal cleanser. Do thou make gifts of it unto the foremost of Brahmanas as it is the foremost of cleansing things. Of all kinds of Dakshina, gold is the best. They who make gifts of gold are said to be givers of all things. Indeed, they who make gifts of gold come to be regarded as givers