Kine form high and excellent energy. The gift of kine is highly spoken of. Those good men who, shorn or pride, make gifts of kine, are considered as doers of righteous deeds and as givers of all articles. Such men, O sinless one, acquire the highly sacred region of kine.
गावस्तेजो महद् दिव्यं गवां दानं प्रशस्यते। ये चैताः सम्प्रयच्छन्ति साधवो वीतमत्सराः॥ ते वै सुकृतिनः प्रोक्ताः सर्वदानप्रदाश्च ते। गवां लोकं तथा पुण्यमाप्नुवन्ति च तेऽनघ॥