The man possessing ten kine and making a gift of one cow, one possessing a hundred kine and making a gift of ten kine, and one possessing a thousand kine and making a gift of a hundred kine, all acquire the same measure of merit.
एकां च दशगुर्दद्याद् दश दद्याच्च गोशती। शतं सहस्रगुर्दद्यात् सर्वे तुल्यफला हि ते॥