By giving away a bull, one acquires the merit of Brahmacharya. By giving away two kine, one acquires the mastery of the Vedas. That man who celebrates a sacrifice and makes gifts of kine according to the ritual laid down, attains to many great regions. These, however, are not attainable by the person who does not know that ritual.
देवव्रती स्याद् वृषभप्रदाने वेदावाप्तिर्गोयुगस्य प्रदाने। तथा गवां विधिमासाद्य यज्वा लोकानग्र्यान् विन्दते नाविधिज्ञः॥