Óðinn setti lög í landi sínu, þau er gengið höfðu fyrr með Ásum. Svo setti hann að alla dauða menn skyldi brenna og bera á bál með þeim eign þeirra. Sagði hann svo að með þvílíkum auðæfum skyldi hver koma til Valhallar sem hann hafði á bál, þess skyldi hann og njóta er hann sjálfur hafði í jörð grafið. En öskuna skyldi bera út á sjá eða grafa niður í jörð en eftir göfga menn skyldi haug gera til minningar en eftir alla þá menn er nokkuð mannsmót var að skyldi reisa bautasteina og hélst sjá siður lengi síðan.

In his country Óðinn instituted such laws as had been in force among the Æsir before. Thus he ordered that all the dead were to be burned on a pyre together with their possessions, saying that everyone would arrive in Valhöll with such wealth as he had with him on his pyre and that he would also enjoy the use of what he himself had hidden in the ground. His ashes were to be carried out to sea or buried in the ground. For notable men burial mounds were to be thrown up as memorials. But for all men who had shown great manly qualities memorial stones were to be erected; and this custom continued for a long time thereafter.