gifts of earth).  That person who takes away earth belonging to a righteous person never gets any earth.  By making gifts of earth unto the righteous, one gets good earth.  Of virtuous soul, such a giver acquires great fame both here and hereafter.  That righteous king respecting whom the Brahmanas say, ‘We live on earth given to us by him,’ is such that his very enemies cannot utter the least reproach respecting his kingdom.[329] Whatever sins a man commits from want of the means of support, are all washed off by gift of only so much earth as is covered by a cow-hide.  Those kings that are mean in their acts or are of fierce deeds, should be taught that gift of earth is exceedingly cleansing and is at the same time the highest gift (in respect of merit).  The ancients thought that there was always very little difference between the man who performs a Horse-sacrifice and him that makes a gift of earth unto one that is righteous.  The learned doubt the acquisition of merit by doing all other acts of righteousness.  The only act with respect to which they do not entertain doubt is the gift of earth which, indeed, is the foremost of all gifts.  The man of wisdom who makes gifts of earth, gives away all these, viz., gold, silver, cloth, gems and pearls and precious stones.  Penances, sacrifice, Vedic lore, good behaviour, absence of cupidity, firmness in truth, worship of seniors, preceptors, and the deities—­all these dwell in him who makes a gift of earth.  They who ascend to the region of Brahman by leaving off their lives in battle, after having fought without any regard for themselves to secure the benefit to their masters—­even they are unable to transcend the merit of those that make gilts of earth.  As the mother always nourishes her own child with milk from her breast, even so doth the earth gratify with all the tastes the person that makes a gift of earth.  Mrityu, Vaikinkara, Danda, Yama, Fire who is possessed of great fierceness, and all heinous and terrible sins are incapable of touching the person that makes a gift of earth.  That man of tranquil soul who makes a gift of earth gratifies (by that act) the Pitris dwelling in their own region and the deities also hailing from the region that is theirs.  The man who makes a gift of earth unto one that is emaciated and cheerless and destitute of the means of life and languishing with weakness, and who thereby supplies one with the means of subsistence, becomes entitled to the honour and merit of performing a sacrifice.  Even as an affectionate cow runs towards her calf, with full udders dropping milk, the highly-blessed earth after the same manner, runs towards the person who makes a gift of earth.  That man who makes unto a Brahmana a gift of earth which has been tilled, or sown with seeds or which contains standing crops, or a mansion well-equipped with every necessary, succeeds in becoming (in next life) the accomplisher of the wishes of everybody.  The man who causes a Brahmana possessed of the means