This has been said, O king, on the subject of the merits of making gifts of earth. After this, O sinless one, I shall describe to you the। subject of the gift of kine.
इत्येतद् भूमिदानस्य फलमुक्तं विशाम्पते॥ अतः परं तु गोदानं कीर्तयिष्यामि तेऽनघ।