Then taking a lump of sugar and a copper vessel in his left hand, biting the sugar and spitting it out again, the priest sips water. Afterwards putting his hand into the third vessel, he meditates the gayatri and the four prayers above cited, interposing this: May Indra and Varuna [the regents of the sky and of the ocean] accept our oblations, and grant us happiness; may Indra and the cherishing sun grant us happiness in the distribution of food; may Indra and the moon grant us the happiness of attaining the road to celestial bliss, and the association of good auspices. It is customary immediately after this lustration to give away a vessel of tila, and also a cow, for the sake of securing the passage of the deceased over the Vaitarani, or river of hell: whence the cow, so given, is called Vaitarani-dhenu. Afterwards a bed, with its furniture, is brought; and the giver sits down near the Brahmana, who has been invited to receive the present. After saying, "Salutation to this bed with its furniture; salutation to this priest, to whim it is given," he pays due honour to the Brahmana in the usual form of hospitality. He then pours water into his hand, saying, "I give thee this bed with its furniture;" the priest replies, "give it." Upon this he sprinkles it with water; and taking up the cusa grass, tila, and water, delivers them to the priest, pouring the water into his hand, with a formal declaration of the gift and its purpose; and again delivers a bit of gold with cusa grass, &c., making a similar formal declaration, 1.--This day, I, being desirous of obtaining celestial bliss for such a one defunct, do give unto thee, such a one, a Brahmana descended from such a family, to whom due honour has been shown, this bed and furniture, which has been duly honoured, and which is sacred to Vishnu. 2. This day I give unto thee (so and so) this gold, sacred to fire, as a sacerdotal fee, for the sake of confirming the donation I have made of this bed and furniture. The Brahmana both times replies "be it well." Then lying upon the bed, and touching it with the upper part of his middle finger, he meditates the gayatri with suitable prayers, adding "This bed is sacred to Vishnu." With similar ceremonies and declarations he next gives away to a Brahmana, a golden image of the deceased, or else a golden idol, or both. Afterwards he distributes other presents among Brahmanas for the greater honour of the deceased. Of course, all this can only be done by rich people.