By making a gift of kine one is said to rescue his ancestors to seventh degree as also his descendants to the seventh degree. By giving away kine with the presents of gold, one rescues his ancestors and descendants of double the number.
गोप्रदानात् तारयते सप्त पूर्वांस्तथा परान्। सुवर्णं दक्षिणां कृत्वा तावद्विगुणमुच्यते॥