The Last Rites (Quotes from the Garuda Purana)
Go-dan :- Sesame seed, iron, gold, cotton, salt, seven types of grains, earth and a cow. These 8 precious gifts should be given to a brahmana by the dying person. The wise have prescribed the gift of salt to be given freely and it opens the doorway to the other world. (Garuda Purana Preta Khanda chapter 4 verses 7-8,14)
When he reaches the Vaitarani river, the boatman asks, “have you gifted a cow”, if he has he gets into a boat and crosses the terrifying river. But if has not gifted the cow, he is brushed aside by the boatman and is forced to swim the river. In the river he is bit by birds with sharp beaks, ants, etc. The gift of a cow at the time of death serves as a relief for the deceased. (G.P. P.K. Ch 5 verses 123-126)
Sesame seeds, iron and salt pleases Yamaraj, the gift of cotton wards off dangers from ghosts, the gift of a cow enable the giver to cross all difficulties and save him from the threefold afflictions, the gift of gold and grains yields happiness in the afterlife and the gift of earth (plot of land) one shall never experience any torture or distress in hell. (G.P. P.K. Ch30 verses 12-16)
If a healthy man makes this gift its efficacy is increased 1000 fold, if a sick man makes the gift its efficacy is only a 100 fold. If a thing is gifted on behalf of the dead by his son, the gift is indirect and its efficacy is rendered normal. Hence gifts should be made by one’s own self. (G.P. P.K. Ch47 verses 37-38)