I shall now tell you of some auspicious duties that are approved of by Chitragupta. Water for drink, and lamps for lighting darkness, should always be given as also sandals and umbrellas and Kapila kine with due rites. In Pushkara especially, one should make the gift of a Kapila cow to a Brahmana conversant with the Vedas.
किंचिद् धर्मं प्रवक्ष्यामि चित्रगुप्तमतं शुभम्। पानीयं चैव दीपं च दातव्यं सतलं तथा॥ उपानहौ च च्छत्रं च कपिला च यथातथम्। पुष्करे कपिला देया ब्राह्मणे वेदपारगे॥