Thus are kine the foremost of all creatures in the world. It is from them that the food of all the worlds has emanated. They have Rudra for their lord. They yield (nectar) in the form of milk. They are auspicious and sacred, and grantors of every wish and givers of life. A person by making a gift of a cow is considered as making a gift of every article that is to be enjoyed by men.
लोकज्येष्ठा लोकवृत्तिप्रवृत्ता रुद्रोपेता: सोमविष्यन्दभूताः। सौम्याः पुण्याः कामदाः प्राणदाश्च गा वै दत्त्वा सर्वकामप्रदः स्यात्॥