The merits of the gift of kine, those that belong to the performance of ablutions in sacred waters, those that are acquired by the celebration of sacrifices, all these are acquired by that man who treats guests with respect.
गवां फलं तीर्थफलं यज्ञानां चैव यत् फलम्। एतत् फलमवाप्नोति यो नरोऽतिथिपूजकः॥