If Kshatriya endued with such qualifications, makes a gift of a single cow, his merit equals that of a Brahmana's That single cow, listen, O Shakra, which such a Kshatriya gives away produces as much merit as the single cow that a Brahmana gives away does under similar circumstances. This is the issue of the scriptures.
क्षत्रियस्य गुणैरेतैरपि तुल्यफलं शृणु। तस्यापि द्विजतुल्या गौर्भवतीति विनिश्चयः॥