Kine no longer are animals fit for sacrifice. They now are animals fit for gift. That king who presents kine to foremost of Brahmanas, O king, is sure to get over every danger even if he falls into it. The man who presents a thousand kine has not to go to hell,
पशुत्वाच्च विनिर्मुक्ताः प्रदानायोपकल्पिता:॥ ता इमा विप्रमुख्येभ्यो यो ददाति महीपते। निस्तरेदापदं कृच्छ्रां विषमस्थोऽपि पार्थिव॥ गवां सहस्रदः प्रेत्य नरकं न प्रपद्यते।