Unique Bereavement Gifts and Also Tips Together With Sympathy Gift Ideas

Most of us know how difficult is certainly to get the most beneficial gifts for the purpose of any kind of event and even Bereavement Gifts are these kinds of ones. In case your good friend suffered a reduction of the relations and he or she is actually bereaving then you certainly need to possibly acquire an bereavement present. Currently we are going to enable you to out with locating the perfect reward meant for your bereaving buddy so that they will sense loved along with neglect all of the sadness behind dying. Lets have a look at some ideas that might assist you decide the perfect present for the purpose of your close friend.


Pets are very common gift in such occasion. Not surprisingly in case your pal presently has one then that is actually not like a good concept, but when she or he doesn’t then a puppy or cat could well be extremely wonderful notion. This particular way your close friend will forget the vast majority of the sadness when taking good care of new pet. You could also buy a fish or a turtle no matter what you want.

Picture Collection

An incredibly pretty present meant for your companion a photo assortment with images of his pas family members member, this way she or he will constantly don’t forget him as well as retain him saved in recollections like this valuable pics. When your buddy will experience unhappy he will almost certainly glance at some of the pictures plus swiftly smile.


An additional very good strategy is certainly to offer a journal this way your pal can begin posting what it is definitely within him so he can express in writing along with not come to feel depressing any more. This specific performs most of the time so I truly advise that one of a kind bereavement gift.

Spiritual Presents

Such presents consist of CD with songs along with music that connect your good friend spiritually along with his previous spouse and children member, from time to time it works often it doesn’t. Try it out!


Your buddy desires some new vacation trust me, pair with your associates along with give him a gift to some tropical island to chill down, loosen up plus get energy intended for long term. More often than not the following is certainly by far the most favorite present as most of us understand how a good trip can provide us powers again for the purpose of foreseeable future, position and other things.

This particular are the commonest bereavement presents what you will decide is definitely now your work, you know your close friend incredibly effectively so assume about what he or she requirements. Don’t forget the best present is often what your companion wants and even not what he by now have, so use your friendship know-how and decide the most effective gift, great luck!

The Very Cute and Collectable Bobble Head Dolls

We all have a passion for collecting items. Some people will have a hobby, it maybe going to watch their local sports team or following a motorsport. For others it could involve collecting stamps. Each stamp carefully and precisely assembled within an album or catalogue, interestingly this in fact was the most popular form of hobby in the 19th century.

A new and unique hobby has grown in popularity. Would you know what bobble head dolls are? The best way to describe a one of these unusual little characters is; A small caricature person or figure that usually has an oversized face in relation to the body.

The description comes from where the face is not fixed to the body, it is connected via a spring or hook which makes it move around and wobble, increasingly people collect these as their hobby.

The earliest known reference to the term bobble head dolls is during the short story by Mikolai Gogol titled ‘The Overcoat’ and penned in 1842. The main character was described as ‘having a neck like a plaster cat that wags its tail. After nearly a century they returned briefly during the 1950s, before slowly disappearing as a collectable form of hobby.

It was not until the 1960s that the bobble heads really became popular again. During this period within the United States of America, major league baseball produced figures of each team. Every figure was the same shape, but with the variant of the team livery and colours.

One of the most sought after sets is that of the world famous band ‘The Beatles’ from the 1970s, but it was during this time that there was a decline in the craze with these dolls. After this period it took a change in manufacturing processes in the late 1990s to make them popular and collectable again, changing the material the top was made from ceramic to plastic.

The types of characters that can be produced and collected can vary, but some of the most popular types of bobble head dolls will be based on new films that are released. The recent Star Wars film had a lot of merchandise that went along with it, in this merchandise included figurines of some of the bigger characters.

Why do people collect this type of figure? The majority of figures are made and issued to celebrate a special subjects, like a film, a player in a sports team, or an anniversary similar to the 40th anniversary of candle stick park, home to San Francisco Giants in the United States. At the event thousands of figures were given away to spectators.

Where are they available from? You can purchase and obtain figures from many sources. There are stores that sell them on the high street or you can buy them from online retailers or a good place for limited editions is online via various auction web sites.

Once you start collecting you need a safe home to put your collection, some of the figures can demand a three figure number so safety and protection is a good investment. As bobble head dolls come with a big sturdy base, most are just happy sitting on your desk or shelf. For some people the best way of displaying them would be within a perspex display box, this keeps them safe and out of harms way.

If you would like to see yourself as a Bobble head doll you can, a popular mainstream option lets you create a figure of your own. This would make a brilliant option as a gift to any person looking to add to their collection and would certainly be a one off.

About Us:. Doki Doki UK are a unique online company offering a vast and specialised range of anime, gaming, TV show specific merchandise. The company are proud to offer merchandise for fans looking to own a piece of their passion. Doki Doki UK treat the passion of their customers hobby with utmost respect. The company has experience in sourcing high quality memorabilia for its fans, ensuring they offer a range of products from collectable figurines, posters, bags, toys and action figures.

Online Gifts and Flowers for Babies

Various florists in your town can help you send flowers along with specialized baby gifts. You can send these gifts to even those who live miles away. After all, this is the impact of online florists. However, sometimes it is difficult to choose the gifts which will look best in the baby gift basket. You can save your time of searching for the best gifts and flowers for parents of newborn babies by looking at the following tips:

Clothing Set
Many online florists have a collection of baby clothing you can always choose from. This gift box usually contains long sleeve and short sleeve shirts, body vest, booties for new born babies, etc. Once you have selected this gift pack from the florist, you can customize it as well with a special message. After that, you can get an elegant gift box to pack the clothes along with decorating it with beautiful ribbons.

Baby Bath Tub
A baby bathtub is an upright tub that is specifically made for newborn babies. So, when you are planning to send flowers to the proud parents of the baby, then you should also send them a gift for their baby in the form of a baby bath. This tub was created by the Europeans and is now preferred worldwide because of its convenience for parents.

Baby Blanket
A baby blanket can be another choice in baby gifts, which you can send to your friends for their newly born child. While selecting the color of flowers for them, it will be ideal to choose pink flowers. Since pink is mostly associated with softness, the receivers of this gift will appreciate the combination of pink flowers with a baby blanket. In addition, you can ask the florists to personalize the baby blanket.

Sandprint Kit
If you want to congratulate your friends for their newborn baby, then sending flowers will not just be enough. You can ask your florist to send a baby gift with the flowers too. One such gift can be a sand print kit. After all, using a sand print kit is definitely a unique way to capture their baby’s hands or feet print on sand. You can ask your florist to show you a sand print kit in different colors.

Picture Frames
Picture frames are one of the most frequently purchased gift items. When combined with some fresh flowers, your friends will definitely like your way of wishing them by choosing the best gifts and flowers. You can include the picture of their newly born baby and send it as a gift.

Beneficiary and Fiduciary Liability for Income, Gift and Estate Taxes

It can be either a blessing or a curse to be appointed as the Personal Representative of an estate or Trustee of a trust (collectively a “Fiduciary”). One of the most over looked aspects of the job is the fact that the U.S. Government has a “general tax lien” on all estate and trust property when a decedent leaves assessed and unpaid taxes and a “special tax lien” for estate taxes on a decedent’s death. As a result, when advising a Fiduciary on the estate and trust administration process it is important to inform them that with the responsibility also comes the potential for personal liability.

On many occasions a Fiduciary may be placed into a position where assets passing outside the probate estate (life insurance, jointly held property, retirement accounts, and pension plans) or trust, over which they have no control, constitute a substantial portion of the assets (real property, stocks, cash, etc.) subject to estate taxation. Without the ability to direct or assume control of the assets the Fiduciary may have both a liquidity problem and lack of means to satisfy the estates tax (income or estate) obligation. For this reason alone, a Fiduciary should be very reluctant to distribute any funds to a beneficiary before all statute of limitation periods expire for the Internal Revenue Service (“IRS”) to assess a tax deficiency.

Liability for Income and Estate Taxes:

Internal Revenue Code (“IRC”) §6012(b) holds a Fiduciary responsible for filing the decedent’s final income and estate tax returns. IRC §6903(a) further establishes a Fiduciary’s responsibility for representing the estate in all tax matters upon filing the required Notice Concerning Fiduciary Relationship (IRS Form 56). Under IRC §6321, when the tax is not paid an IRS lien will spring into being. When an estate or trust possesses insufficient assets to pay all its debts, federal law requires the Fiduciary to first satisfy any federal tax deficiencies before any other debt (31 U.S.C. §3713 and IRC §2002).

A Fiduciary who fails to abide by this requirement will subject themselves to personally liability for the amount of the unpaid tax deficiency (31 U.S.C. §3713(b)). An exception arises when an individual has obtained an interest in the property that would prevail over the federal tax lien under IRC §6323 (United States v. Estate of Romani, 523 U.S. 517 (1998)). When there are insufficient estate or trust assets to pay a federal tax obligation, as a result of the Fiduciary’s actions, the IRS may collect the tax obligation directly from the Fiduciary without regard to transferee liability (United States v. Whitney, 654 F.2d 607 (9th Cir. 1981)). If the IRS determines a Fiduciary to be personally liable for the tax deficiency it will be required to follow normal deficiency procedures in assessing and collecting the tax (IRC §6212).

Prerequisites for Fiduciary Liability:

Under IRC §3713, a Fiduciary will be held personally liable for a federal tax liability if the following conditions precedent are satisfied: (I) the U.S. Government must have a claim for taxes; (ii) the Fiduciary must have: (a) knowledge of the government’s claim or be placed on inquiry notice of the claim, and (b) paid a “debt” of the decedent or distributed assets to a beneficiary; (iii) the “debt” or distribution must have been paid at a time when the estate or trust was insolvent or the distribution created the insolvency; and (iv) the IRS must have filed a timely assessment against the fiduciary personally (United States v. Coppola, 85 F.3d 1015 (2d Cir. 1996)). For purposes of IRC §3713, the term “debt” includes the payment of: (I) hospital and medical bills; (ii) unsecured creditors; (iii) state income and inheritance taxes (conflict between U.S. Blakeman, 750 F. Supp. 216, 224 (N.D. Tex. 1990) and In Re Schmuckler’s Estate, 296 N.Y. 2d 202, 58 Misc. 2d 418 (1968)); (iv) a beneficiary’s distributive share of an estate or trust; and (v) the satisfaction of an elective share. In contrast, the term “debt” specifically excludes the payment of: (I) a creditor with a security interest; (ii) funeral expenses (Rev. Rul. 80-112, 1980-1 C.B. 306); (iii) administration expenses (court costs and reasonable fiduciary and attorney compensation) (In Re Estate of Funk, 849 N.E.2d 366 (2006)); (iv) family allowance (Schwartz v. Commissioner, 560 F.2d 311 (8th Cir. 1977)); and (v) a “homestead” interest (Estate of lgoe v. IRS, 717 S.W. 2d 524 (Mo. 1986)).

In order to collect the federal tax deficiency the IRS possesses the option to either file a lawsuit against the Fiduciary in federal district court, pursuant to IRC. §7402(a), or issue a notice of fiduciary liability under IRC § 6901(a)(1)(B and commence collection efforts. The statute of limitations for issuing a notice of fiduciary liability is the later of one year after the fiduciary liability arises or the expiration of the statute of limitations for collecting the underlying tax liability (IRC § 6901(c)(3)).

Before collection efforts can be started the IRS must first establish that the decedent’s estate or trust is insolvent (debts exceed the fair market value of assets) or possesses insufficient assets to pay the outstanding tax liability. “Insolvency” can only be established when the estate or trust possesses insufficient assets under the Fiduciary’s custody and control to satisfy the tax liability. With regard to non-probate or trust assets included in a decedents gross estate, IRC §2206-2207B empowers a Fiduciary to obtain from the beneficiary the portion of the estate tax attributable to those assets.

Preference Requirement and Knowledge of Outstanding Tax Obligations:

While the IRS may pursue collection of an estate tax deficiency from the beneficiaries, the Fiduciary will only retain a right of subrogation if the IRS elects to pursue collection of the tax deficiency against them. Under IRC §6324, the IRS may seek collection of the federal tax deficiency from the Fiduciary in possession of the assets on which the tax applied, not to exceed the value of the assets transferred to any beneficiary. However, if the Fiduciary had no knowledge of the debt, they will not be liable for more than the amount distributed to the beneficiaries or other creditors, or for taxes discovered subsequent to any distributions (Rev. Rul. 66-43, 1966-1 C.B. 291). Regardless of the circumstances, a Fiduciary’s failure to file a federal tax return will subject them to personal liability for the unpaid tax.

The burden of proof will then rest with the Fiduciary to prove their lack of knowledge of the unpaid tax (U.S. v. Bartlett, 2002-1 USTC ¶60,429. (C.D. Ill. 2002)). Once this element is established the burden will shift back to the IRS (Villes v. Comr., 233 F.2d 376 (6th Cir. 1956); Estate of Frost v. Commissioner, T.C. Memo. 1993-94). If the liability pertains to income or gift taxes relating to years before the decedent’s death, a court may require the Fiduciary to have actual or constructive knowledge of the liability before holding them personally liable for the unpaid tax (U.S. v. Coppola, 85 F.3d 1015 (2d Cir. 1996)).

Statutes of Limitation:

Under IRC §6901 and §6501 the statutory period for assessing personal liability against a Fiduciary tracks the same as the underlying tax. The limitation period is: (I) three years from the date of a tax returns filing or the date the tax return is due (if filed early); (ii) six years if there is a substantial omission (25% or more) of gross income, gift or estate assets; or (iii) no limit if the IRS can prove fraud. Under IRC §6502(a), once the IRS makes a tax assessment it has ten (10) years to collect the tax.


A Fiduciary may only make a partial distribution to beneficiaries or creditors without concern of personal liability for estate tax deficiencies if sufficient assets are retained to pay all tax liabilities (including potential interest and penalties).

Income and Gift Taxes:

The first step requires the Fiduciary to file IRS Form 4506, Request for Copy or Transcript of Tax Form, with the IRS. The response received from the IRS will educate the Fiduciary as to which tax returns (income, gift, etc.), if any, were filed by the decedent prior to his or her death. The request should include the Fiduciary’s letters of administration, if applicable, and a Power of Attorney (IRS Form 2848).

To expedite the process, IRC § 6501(d) authorizes a Fiduciary to file IRS Form 4810, Request for Prompt Assessment, to request a prompt assessment and review of all tax returns filed by the decedent with the IRS. The Form 4810 must detail the following: (I) type of tax; (ii) tax periods covered; (iii) name, social security or EIN on each return; (iv) date the returns were filed; and (v) letters of administration or comparable authority to act on behalf of the estate or trust. Filing Form 4810 will shorten the statute of limitations period for the tax return from three years from the date of filing or due date of the return to eighteen (18) months from the date of its filing with the IRS. It is important to note that the shortened statute of limitations period will not apply to: (I) fraudulent tax returns; (ii) unfiled tax returns (IRC §6501(c)); (iii) any tax return with “substantial omissions” (IRC §6501(e)); or (iv) any tax assessment described in IRC §6501(c).

Once the decedent’s federal income tax return(s) has been filed with the IRS the Fiduciary may file a written application requesting release from personal liability for income and gift taxes. The IRS will then be limited to nine (9) months (the “notification period”) to notify the Fiduciary of any tax due. Under IRC §6905, upon expiration of the notification period, the Fiduciary will be discharged from personal liability for any tax deficiency thereafter found to be due and owing. The application should be filed with the IRS officer with whom the estate tax return was filed (or, if no estate tax return was required, to the IRS office where the decedent’s final income tax return was filed).

Estate Taxes:

A Fiduciary administering an insolvent estate or trust may also consider filing, pursuant to 28 U.S.C. §2410(a), a federal district court quiet title action against the U.S. Government. The District Court will only have jurisdiction to address procedural challenges and not the underlying IRS tax liability (Walker v. U.S. (N.J. 2-29-2008) and Robinson v. United States, 920 F.2d 1157 (3d Cir. 1990)). In Estate of Johnson v. U.S., 836 F.2d. 940 (5th Cir. 1988), a Texas fiduciary argued that he had a right to a quiet title action to determine if administration and funeral expenses had priority over federal tax liens. However, the Fiduciary should be cognizant that any quiet title court order may not protect them from an IRS assertion of personal liability under §3713(b).


Estate Taxes:

IRC §2204 authorizes a Fiduciary to submit a written request for discharge from personal liability from the federal estate tax. The IRS has nine months from the filing of the request, when filed after the estate tax return, to notify the Fiduciary of any estate tax due. Upon payment of the tax (the IRS will issue form 7990) and expiration of the nine-month period the Fiduciary will be discharged from personal liability for any estate tax deficiency. It is important to recognize that IRC §2204 only discharges the Fiduciary from personal liability and will not shorten the time for assessment of tax against the estate or any transferee of estate assets.

IRC §6903 provides that a judicial discharge is insufficient to relieve a Fiduciary of subsequent estate tax liabilities. Only the filing of IRS Form 56, Notice Concerning Fiduciary Relationship, informing the IRS of judicial discharge or other legal termination will terminate the Fiduciary duties. As a protective measure, most Fiduciary’s require beneficiaries to enter into separate agreements guaranteeing indemnification for any subsequent tax deficiencies in exchange for the distribution of the estate or trust’s assets to them.

Income and Gift Taxes:

IRC §6905 provides the method for a Fiduciary to be discharged from personal liability for income and gift taxes of a decedent. The Fiduciary will be required to make written application (filed after the tax return with respect to such tax is made) on IRS Form 5495 for release from personal liability. Upon payment of the tax or expiration of a nine-month period (if no notification is made by the Secretary during this period) after delivery of the application for release the Fiduciary will be: (I) discharged from personal liability for any deficiency in such tax thereafter found to be due; and (ii) entitled to a written acknowledgment (IRS Form 7990A for gift taxes) of such discharge.


Estate and Trust Taxes:

Every estate and trust beneficiary (heir, legatee, and devisee) must be appraised of their potential for personal liability for unpaid estate taxes under IRC §6901(a)(1) (probate estate) and §6324(a)(2) (non-probate assets included in the decedent’s gross taxable estate). Pursuant to IRC §6901, the liability of a transferee is similar to that of the transferor under §3713. A beneficiary’s transferee liability will be limited to the value of assets transferred to them (Commissioner v. Henderson’s Estate, 147 F.2d 619 (5th Cir. 1945)).

Gift Taxes:

Under IRC §2501, a donor (party making a gift) will bear primary responsibility for paying any tax liability associated with a gift. This will not preclude a donee, under IRC §6324, from being held liable for the applicable gift tax. Transferee liability will hold the donee personally liable for the applicable gift tax (the donor’s tax deficiency), up to the value of the gift, even if the gift received did not contribute to the unpaid gift tax liability (U.S. v. Botefuhr, 309 F.3d 1263 (10th Cir. 2002).

IRC § 6324 further provides that the tax lien shall remain in place for ten-years from the date the gifts are made. The liability will immediately arise once the donor fails to pay the applicable gift tax (Poinier v. Commissioner, 858 F.2d 917 (3d Cir. 1988)).


Under state law, a claim for federal taxes (income, estate or gift) will not be subject to state probate statutes or the requirement that a creditor claim be filed in probate proceedings (U.S. v. Stevenson, 2001-2 USTC 50,371 (M.D. Fla. 2001)). The IRS can provide notice of the tax liability to the fiduciary by sending Form 10492. The federal tax obligation will then receive preference over all other claims against and obligations (state inheritance taxes, and other expenses) of an estate (Rev. Rul. 79-310, 1979-2 C.B. 404). As a result, even if the IRS fails to file a claim against an estate, the Fiduciary should actively assert the U.S. Government’s priority under IRC §3713.

State Statutes:

State probate statutes may be utilized to protect a Fiduciary by limiting the circumstances under which they will be required to either pay or deliver a devise or distributive share to a beneficiary. In Florida, the limitations include: (I) not earlier than five (5) months after the granting of letters of administration; and (ii) compelled, prior to final distribution, to pay a devise in money, deliver specific personal property, unless the personal property is exempt personal property. Even then, unless the beneficiary establishes that the assets will not be required for the payment of estate and inheritance tax, a claim (debts, elective share, expenses of administration, etc.), provide funds for contribution, or to enforce equalization in case of advancements. If the administration of the estate is not completed before the entry of an order of partial distribution (devise, family allowance, or elective share) a court may require the beneficiary to post a bond with sureties and require them to make contribution, plus interest, if it is later determined that there are insufficient assets.

Homestead Property:

Federal tax law, accept as provided under IRC §6334, Property Exempt from Levy, will preempt state exempt property statutes and constitutional homestead protection laws. The preemption will allow the IRS to impose a federal tax lien or levy on personal assets of an estate or trust for collection (In Re Garcia, 1D02-0279 (Fla. App. 5 Dist. 2002) or homestead property (Busby v. IRS, 79 A.F.T.R. 2d 97-1493 (S.D. Fla. 1997)).

IRC Section 6331 permits the United States to collect taxes of a delinquent taxpayer by levy on all property and rights to property unless exempt under section IRC §6334. IRC §6334 specifically provides that a “principal residence shall not be exempt from levy if a judge or magistrate of a district court of the United States approves in writing) the levy of such residence.”

Under Florida law, a Fiduciary is also obligated to notify the county property appraiser of a decedent’s death and their property’s ineligibility for the homestead tax exemption. F.S. §193.155(9) provides that a Fiduciary’s failure could result in the assessment of penalties and interest. In addition, if the property was not entitled to a homestead property tax exemption, the statute provides for the imposition of: (I) a lien against the real property; and (ii) imposition of taxes, interest, and a penalty equal to fifty (50%) percent of the unpaid taxes resulting from the incorrect classification.

MAN, the Most Intelligent Living Being Misuses His Gifts and the Paramount Need Is to Protect Nature

Man is an Intelligent Animal. He is classified with animals because of his animal instincts like sex, hunger etc, but he has extreme intelligence which he uses for his welfare and selfish motives. In fact, all the living beings possess Intelligence. Intelligence is the cause of life. Plants have the limited intelligence of earning their food from water and air and use them for growth. Animals are a step ahead that they move and earn their livelihood. They are able to find their own shelters too.

Man’s intelligence has placed him in an enviable position in the fight for survival. Especially the human brain is the most marvelous and mysterious object in the whole Universe. The tiny brain can hold information which twenty million books can contain. This is the one which differentiates human life from other lives. No doubt, other living beings also possess various gifts provided by Nature, but man discovers more and more vistas of knowledge and exploits them for his benefit.

It is generally believed that animals have five senses and Man has sixth sense as an additional gift. Animals have a limited use of those natural gifts. Man sees not only through his natural eyes but also enters the world of microcosm using microscopes and macrocosm using telescopes. Animals travel only through legs but man is using animals for his travel. Flying is not only the unique gift of birds, but man also flies inter continentally using various flights. Now man has put his steps in moon also venturing to Mars next. Fish, no doubt swim naturally, but Man uses Ships and submarines for crossing huge oceans. Man’s discovery of Electro Magnetic spectrum has opened a new era in communication like Radio, T.V, X Rays, Spectroscopy and several areas of scientific developments are the gifts of 20th century.

Using these unique intelligent powers, he is able to rule the entire Earth keeping it under his control. Magnificent elephants, mighty tigers and lions, venomous snakes which are more powerful are simple slaves under the control of man. By the enormous Intelligence his brain has, he is able to make entire Earth his slave.

Now we shall see some more finer aspects of human nature:

1. Man is the only animal who ‘cooks’ and eats. None of the other creatures know the use of Fire. He has a lot of delicacies in his menu and he eats whatever comes across his way like water animals, birds and what not!

2. Man alone ‘laughs’. A hearty laugh brings him cheer and mirth and he attends to his job with renewed strength. Likewise, he cries and weeps to vent out his feelings.

3. He has enough time to spend in fine arts literature. Literature perfects him and fine arts mellows him. Group and social living and Politics are other finer aspects of his life.

For him, physical strength is secondary, but by virtue of the mental health provided by his Intelligence he stands unchallenged in the fight for survival.

But Man has the enemy who challenges him inside Man himself. Yes! While the mental caliber of Man has reached the maximum, the same caliber is challenging his very existence.

Here, the author desires to quote a mythological story which is popular in India, for the benefit of the readers. There was a monster (known as Asura is Sanskrit). Not satisfied with the powers he already had, he held a very severe penance towards Lord Siva, one among the three principal Gods, the other two being Lord Vishnu and Lord Brahma. Lord Siva is known for giving His gifts of blessings without any forethought. Feeling happy over the penance of the Asura, He appeared before him and asked whatever he wanted. The crooked mind of the Asura so worked that he demanded a cruel bliss, that whomsoever being touched on the head by his palm should immediately burn and become ashes. (Normally touching on the head by the palm is considered a blessing)

Lord Siva, as his usual practice, gave him the bliss. The Asura wanted to test the gift by touching the head. For him, the first person appeared in his front was Lord Siva Himself. So he wanted to put his palm on Siva’s head and test whether he would be burnt to ashes as per His own gift. In utter fear and panic, Siva started running, being chased by the asura with his open palm to touch Siva’s Head.

Finally Lord Siva reached Lord Vishnu to seek His interference to save Him from the clutches of the Asura. In a split of a second, Vishnu converted Himself as a beautiflul dancer known as Mohini. The asura who reached that place in just a few seconds, immediately fell in love with her. Mohini offered him that if he followed her footsteps in a dance successfully, she would marry him.

The infatuation was so high that the Asura followed her dance movements immediately. Mohini performed an excellent dance with beautiful movements of hands and in one particular movement, she put her palm on her head (which is a very popular pose in Indian dance) The asura also followed the movement and placed his palm on his head and immediately was reduced to ashes as per the bliss he got.

The above, no doubt is only a story. But the Truth behind the story is worth considering. Man is in the position of Basmasura now. Nature has given him the enormous gift called Intelligence. But he is testing his Intelligence with Nature itself, thus trying to destroy his own creator. But Nature is so powerful that human race can not annihilate Nature in full. The final victim will be only mankind.

Now, we shall see some of the examples wherein Nature has given man abundant gift and how he is spoiling the Nature itself misusing the gift.

1. Education: Education is the unique quality of mankind. But nowadays, man has reduced it to mere traded and educational institutions produce selfish and self-centered individuals. Educated people. Seldom work for the society. In fact, on several occasions, uneducated people are more selfless and broadminded than highly educated people.

2. Medicine: Medicine is the output of Man’s collective Intelligence. Man is able to postpone death. But whether medical treatment is available to all is a million dollar question. Rich and affluent get all the medical facilities whereas poor people have to die in streets because of hunger, poverty and sickness.

3. Law and Justice: Laws are made to suit the needs of only a section of people. Justice is not available to poor. Man is convincing himself by creating his own laws and punishing the innocent.

4. Science: Scientific knowledge is the most powerful weapon given to mankind by Nature. But human existence itself is in a great danger because of Scientific discoveries. Just one nuclear bomb can destroy one whole country.

5. Environment: Environment is the mother of peaceful living. But Man has spoilt environment because of his greed. Instead of being protector or the guardian of Nature, he is the destroyer of environment.

The list is endless. Man’s discoveries like Money, caste, Religion etc add to the woes of Natural peaceful living.

Thus we can see that Man is the monster Basmasura, killing his own creator, the Nature.

How to avoid this catastrophe? How to stop proceeding to further disorder and bring back order?

Man can save himself only when he stops spoiling the Nature. All his Intelligence and talents should be used for constructive purposes and not for destructive purposes. He should realise that he is the guardian of Nature.

He should be able t protect Universal Dharma (order). Unless he wakes up and works towards this end, his total ruin like Basmasura is not far away.

Let man be really intelligent to avoid this catastrophe!