If a Vaishya, endued with similar accomplishments, were to make a gift of a single cow, that cow would equal five hundred kine. If a Shudra endued with humility were to make a gift of a cow, such cow would be equal to a hundred and twenty five kine. one COW a a
वैश्यस्यैते यदि गुणास्तस्य पञ्चशतं भवेत्। शूद्रस्यापि विनीतस्य चतुर्भागफलं स्मृतम्॥