Upon being born again in this world, such a man, forsooth, attains to a position equal to that of a king. Hence, a king, as soon as he gets carth, should make gifts of earth to the Brahmanas.
पुनश्चासौ जनिं प्राप्य राजवत् स्यान्न संशयः। तस्मात् प्राप्यैव पृथिवीं दद्याद् विप्राय पार्थिवः॥