Having purified oneself by bathing and donning fresh garments, a householder should begin the daily offerings with a focused and reverent mind. First, libations of water are presented to the gods, the sages, and the ancestors, each with their own sacred waters and in the proper manner. To please the gods, water is offered three times; for the sages, a single offering suffices, as does one for Prajāpati. The ancestors, too—grandfathers and great-grandfathers—are to be honored with the gift of water. With devotion, water should also be offered to the maternal grandfather, his father, and his father before him. Beyond these, there are others to whom offerings are made for the fulfillment of one’s heart’s wishes. The mother, stepmother, grandmother, the wife of the teacher, the teachers themselves, maternal uncles, and cherished friends—all are worthy recipients of these acts of respect and remembrance. After reciting the appropriate prayers, one gives water as desired, having already satisfied the gods and others for their benefit. This act of giving is not limited to humans alone. The gods, asuras, yakṣas, nāgas, gandharvas, rākṣasas, piśācas, guhyakas, siddhas, kūṣmāṇḍas, animals, and birds—all these beings, whether they dwell in water, on earth, or in the air, are quickly gratified by the water thus offered. Even those suffering in hells and states of torment are remembered: to them, water is given for refreshment. All relatives, whether present or from former births, and all who desire water from the giver, may they find complete satisfaction. Wherever beings are afflicted by hunger and thirst, may this water, mixed with sesame and offered with sincerity, bring them relief. In this way, the sage explains, the giving of water with heartfelt intent pleases the entire world and brings to the giver the merit that arises from such universal satisfaction. After these offerings are completed, and having sipped water for purification, a handful of water is offered to the Sun, with salutations to Vivasvat—the radiant Brahman, the energy of Viṣṇu, the creator, the pure one, Savitṛ, the witness to all actions. Thereafter, the house and the desired household deities are worshipped with water for ablution, flowers, incense, and other offerings. A special Agnihotra sacrifice is performed beforehand, dedicated to Brahman. With reverence, oblations are offered to Prajapati, then to Kashyapa for the household, and next, in proper order, to Anumati. The remainder of the offering is placed in a vessel and cast for the Earth and Parjanya; at the doorway for Dhatu and Vidhatri; and at the center of the house for Brahman. The guardians of the directions are then honored: to Indra, Yama, Varuna, and the Moon, oblations are given in the eastern and other directions. In the northeast, a bali is offered to Dhanvantari, followed by the Vaisvadeva rite. In the northwest, offerings are made to Vayu in all directions as prescribed, and to Brahman, Antariksha, and the Sun. Bali is also offered to the Visvedevas, all beings, the eight guardians of the world, the ancestors, and the Yakshas. Then, with a pure mind, the remaining food is placed on a clean spot of earth as an offering for all the beings of the earth. May this food satisfy gods, humans, cattle, birds, Siddhas, Yakshas, serpents, Daityas, Piśācas, trees, and all who desire nourishment. May ants, insects, moths, and all the hungry bound by karma find contentment in this food. For those without mother, father, kin, or means to obtain food—may this offering bring them satisfaction and joy. All beings and this food are none other than Viṣṇu Himself; there is nothing apart from Him. Thus, the food, which is the very essence of all beings, is offered for their well-being. For the fourteen classes of beings and all creatures among them, this food is released for their satisfaction—may they all be content. Having thus recited, a person with faith should give food upon the earth for the benefit of all, for the householder is the refuge and support of all beings. One should offer food to dogs, outcastes, birds, the fallen, and childless people as well. After these offerings, the householder waits in the courtyard for the time it takes to milk a cow, in case a guest should arrive. If a guest comes, he is to be welcomed with kind words, a seat, and water for washing the feet. By giving food with faith, gentle conversation, and by accompanying the guest as he departs, the householder brings joy to the visitor. Anyone who arrives from another region, whose family and name are unknown, and who does not reside in the same village, should be honored as a guest. If a destitute, unrelated, and unknown guest is not honored before the householder eats, the host’s merit is lost and sin remains. Such a guest should be regarded as Brahmā himself, without questioning his study, lineage, conduct, or family. For the sake of the ancestors, the householder should also wait for at least one local Brāhmaṇa, whose conduct and origin are known, and who performs the five daily sacrifices. The best portion of food, prepared without violence and suitable for offering, should be given to a learned Brāhmaṇa. Three portions should be given as alms to wandering ascetics and students, and more, if possible, according to one’s means and willingness. These are the guests to be honored, along with the mendicants previously mentioned. By honoring these four—the guest, the mendicant, the student, and the Brāhmaṇa—one is freed from sin. If a guest, whose hopes are dashed, leaves a house unhonored, he takes away the host’s merit and leaves his sins behind. Thus, the householder’s daily offerings, performed with devotion and generosity, become a source of blessing for all beings, and for himself, the path to merit and liberation.