He who gives away cows (to the Brahmanas here) goes to the highest region. By giving bullocks he goes to the solar region, by giving ciothes he goes to the lunar region and by giving gold he goes to the region of the immortals.
परं लोकं गोप्रदास्त्वाप्नुवन्ति दत्त्वानड्वाहं सूर्यलोकं व्रजन्ति। वासो दत्त्वा चान्द्रमसं तु लोकं दत्त्वा हिरण्यममरत्वमेति॥