Following them I highly speak of gift. You highly speak of penances and Vedic learning. Penances are sacred. Penances are the means by which one may acquire the Vedas and the celestial region.
अहं दानं प्रशंसामि भवानपि तपःश्रुते। तपः पवित्रं वेदस्य तपः स्वर्गस्य साधनम्॥