This is the most excellent of all gifts. The whole universe shall be given as gift by those who desire salvation for crossing the ocean of worldly existence.
The man who gifts away the universe sports in the abode of the gods along with his kinsmen as long as the moon and the sun are in the sky or the earth is steady or every one in the abode of the heaven-dwellers is favourable. Afterwards, for rejoicing, he attains the region of Viṣṇu which is difficult of access even to the gods.