One giving away a cow with a calf under the constellation called Somadevata (or Mrigashiras), proceeds from this human region to a region in Heaven of great felicity.
दोग्ध्रीं दत्त्वा सवत्सां तु नक्षत्रे सोमदैवते। गच्छन्ति मानुषाल्लोकात् सर्वलोकमनुत्तमम्॥