“Nachiketa continued, ’Hearing these words of Vaivaswata, I once more addressed him, saying, ’What are those objects by giving which, when kine are not procurable, givers may yet go to regions reserved for men making gifts of kine?’ Questioned by me, the wise Yama answered, explaining further what the end is that is attainable by making gifts of kine.  He said, ’In the absence of kine, a person by making gifts of what has been regarded as the substitute of kine, wins the merit of making gifts of kine.  If, in the absence of kine, one makes a gift of a cow made of ghee, observant of a vow the while, one gets for one’s use these rivers of ghee all of which approach one like an affectionate mother approaching her beloved child.  If, in the absence of even a cow made of ghee, one makes a gift of a cow made of sesame seeds, observing a cow the while, one succeeds with the assistance of that cow to get over all calamities in this world and to enjoy great happiness hereafter from these rivers of milk that thou beholdest!  If in the absence of a cow made of sesame seeds, one makes a gift of a cow made of water one succeeds in coming to these happy regions and enjoying this river of cool and transparent water, that is, besides capable of granting the fruition of every wish.’  The king of the dead explained to me all this while I was his guest, and, O thou of unfading glory, great was the joy that I felt at sight of all the wonders he showed me.  I shall now tell thee what would certainly be agreeable to thee.  I have now got a great sacrifice whose performance does not require much wealth.  That sacrifice (constituted by gifts of kine) may be said to flow from me, O sire!  Others will obtain it also.  It is not inconsistent with the ordinances of the Vedas.  The curse that thou hadst pronounced upon me was no curse but was in reality a blessing, since it enabled me to have a sight of the great king of the dead.  There I have beheld what the rewards are that attach to gifts.  I shall, henceforth, O thou of great soul, practise the duty of gift without any doubt lurking in my mind respecting its rewards.  And, O great Rishi, the righteous Yama, filled with joy, repeatedly told me, ’One, who, by making frequent gifts, has succeeded in acquiring purity of mind should then make gifts of kine specially.  This topic (about gifts) is fraught with sanctity.  Do thou never disregard the duties in respect of gifts.  Gifts, again, should be made unto deserving persons, when time and place are suitable.  Do thou, therefore, always make gifts of kine.  Never entertain any doubts in this respect.  Devoted to the path of gifts, many high-souled persons in days of yore used to make gifts of kine.  Fearing to practise austere penances, they made gifts according to the extent of their power.  In time they cast off all sentiments of pride and vanity, and purified their souls.  Engaged in performing Sraddhas in honour of the Pitris and in all acts of righteousness, they used to make, according to the