213 - Mode of making a gift of earth and its benefits 

Agni said:

1-4. Ishall describe (the mode of) making a gift of the earth. The earth is known to be of three kinds (extending to) hundred crores of yojanas (containing) seven continents and the oceans. That earth upto the continent of Jambū is spoken as excellent. Oneshould make an excellent one with five bháras (measure of weight) of gold. The tortoise and lotus (supporting that)should be laid with half that (measure). The excellent earth is said to be (of the full measure). The middle one (is said to have) two parts. The last one (should be of) one-third part. The tortoise and lotus will be one-third. The wish-yielding (celestial) trecshould be made (to weigh) a thousand palas. 

5-9. The central stalk (of the tree) together with the leaves fruits and flowers and having five branchesshould be got ready and the fiveshould be given by a good man. Onc who makes this gift would rejoice in the world of Brahmå together with the manes for a long time. The celestial cow (should be made) with five hundred palas in front of lord Vishņu. The gods Brahma, Vishnu, Mahesa and others are settled in the cow. The gift of a cow is the gift of all (things). It gives all (things) and also the world of Brahmå. Having given a tawny cow one would elevate all families. By giving a girl (in marriage) after decorating her, one would acquire the benefit of (doing the) horse sacrifice. One who gives a land in which all grains grow would get everyting. One who gives a village or a town or a hamlet would be comfortable. By setting free a bull in kārttika one would elevate the family.