The disciple should, in the matter of making gifts of kine, select his preceptor. Such a disciple is sure to go to Heaven every time. The selection of a preceptor is considered as a high duty by persons knowing the ordinances. This is, indeed, the initial ordinance. All other ordinances depend upon it.
गुरुं शिष्यो वरयेद् गोप्रदाने स वै गन्ता नियतं स्वर्गमेव। विधिज्ञानं सुमहान् धर्म एष विधिं ह्याद्यं विधयः संविशन्ति॥