Selecting, after examination, a fit person among the Brahmanas, one should make to him the gift of a cow that has been acquired by fair means, and having made the gift make him accept it. The deities and men and ourselves also, in wishing good to others, say, Let the merits of gifts be yours on account of your virtue?
इदं दानं न्यायलब्धं द्विजेभ्यः पात्रे दत्त्वा प्रापयेथाः परीक्ष्य। त्वय्याशंसन्त्यमरा मानवाश्च वयं चापि प्रसृते पुण्यशीले॥