Theory:

Many years ago, there lived an old couple with their pet, a dog. They loved their dog very much and often used to feed it with fish and some leftovers from the kitchen. One day they went to work in their garden, and the dog accompanied them to play around. Suddenly while playing, the dog began to bark and wagged his tail violently to let the old folks know he found something in the garden.
 
The old couple thought that there might be some eatables under the ground where their pet dog was standing, so they got a spade and dug under the soil. To their surprise, they noticed gold pieces, silver, and many precious things. The couple took the treasures and gave some to the poor. With the remaining wealth, they bought some corn-fields and rice-fields for themselves.
 
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The good old couple had an immoral/evil old couple as their neighbours who were ungenerous and greedy. Soon they came to know the about story of the dog and the treasure they requested the good old people to borrow the dog. They took the dog home and made many varieties of food for it and asked the dog to show them a place wherein they can get enough money so that they would be happy and be moral to the dog.

The evil couple ill-treated the dog and often used to cuffed it and kicked it. The dog was not happy with the behaviour of the couple and avoided eating the delicious foods made by them. This made the evil couple very angry, and they tied the rope around the dog's neck and dragged it into the garden. The dog did not bark at all wherever the couple took it in the garden. Whatever the couple did to make the dog bark for the treasure has went waste, but after some time the dog stopped at one point and started sniffing. By seeing the dog sniffing the evil couple were happy thinking that it was the place, they were looking for full of treasures. They start digging the place, and they got only dirt and the awful smell of a decomposed dead animal. The evil old couple got disappointed and enraged at this and killed the dog.
 
The good old man awaited his dog, which he had given to his neighbour, as it still hadn't returned home. He went to the evil old couple to get back his dog. They were remarkably cruel and answered that they had killed it and buried it under the pine-tree. The good old man felt sad as he loved his dog very much. To show his love towards his dog, he set a plate with delicious food and burnt some incense stick at the dog's grave under the pine-tree. He also decorated the dog's grave with some flowers and cried.

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That night, when the good old man was sleeping, the dog came in his dream and thanked him for all the things he had offered to its grave. The dog felt that the old man was too kind and asked him to cut the pine-tree under which it was buried and make a machine- mortar. It even asked the kind man to take care of the mortar as if it was the dog himself.
 
The old man made the mortar with the wood of the pine-tree. When he started using the mortar to ground some rice, each grain of rice turned into some treasure. Once again, the evil old couple saw the treasure, and in greed, borrowed the mortar. They tried to use the mortar to convert grains of rice to treasure, but they got only dust from it. They got enraged and burnt the mortar. The good old man was wondering why the evil old couple had not returned the mortar.
 
Some days later, the dog appeared in the good old man's dream and told him what had happened to the mortar. The dog asked the good old man to take the ashes of the burnt mortar and sprinkle it all over the trees, which were drying. The dog added that if he sprinkles the ashes on the dead trees, they will start blooming with flowers. The old man, who heard about what had happened to the mortar, felt sad. He went to his evil neighbor's house and requested them to give back the ashes of the mortar.
 
Once he got the ashes, he tried it on a dry cherry tree, and to his surprise, the cherry tree blossomed by the touch of the ashes.

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The old man was surprised and happy to see this. He put the ashes into the basket and went to the town, announcing that he can make any dry or faded tree blossom again.
 
A prince came to know about this and thought that it was strange to bring dry or faded trees back to life. He called the good old man and asked him to show his magic. When the good old man made the dried plum tree and cherry trees to blossom, the prince became happy and gave him a reward of silk clothes and other presents. The good old man was very happy and went back to his town.
 
Soon the immoral neighbours heard about this and took the leftover ashes in a basket and went to the town and announced that he had the power of making dead trees alive. After some time, he was called into the prince's palace to show his magic.
 
To show his magic to the prince, the immoral old man climbed up a faded tree and sprinkled the ashes on it. Neither a single flower bloomed, nor a bud appeared on the tree. All the ashes he sprinkled went into the prince's eyes and mouth, making the prince uncomfortable. The prince's servants thrashed him black and blue. The immoral old man had crawled to his home town, disappointed. The immoral couple felt bad and thought that they should not have done this.
 
The good old couple heard about their neighbours' plight, and they made them understand their fault and shared some of their wealth. So the evil old couple led a good life after that.