A man certainly rescues himself (from hell) by giving away Kapila cow, therefore a Kapila cow, decked with ornaments, should be given to a Brahmana.
कपिलायाः प्रदानात् तु मुच्यते नात्र संशयः। तस्मादलंकृतां दद्यात् कपिलां तु द्विजातये॥