He is considered as a proper person for receiving a cow in gift who is known to be mild towards kine, who takes kine for his refuge, who is grateful, and who has no means of livelihood assigned to him. When an old man becomes ill, or when a famine takes place or when a Brahmana intends to celebrate a sacrifice, or when one wishes to till for agriculture, or when one gets a son through the efficacy of a Home performed for the purpose, or for the use of one's preceptor, or for the sustenance of a child, one should give away a loved cow. These are the considerations that are spoken highly of about place and time. The kine worthy of being given away are those that give profuse milk, or those which wellknown, or those that have been acquired as honoraria for learning, or those that have been purchased for price, or those that have been obtained in exchange by offering other living are creatures, or those that have been got by prowess of arms, or those that have been got as marriagedower.
गोषु क्षान्तं गोशरण्यं कृतज्ञं वृत्तिग्लानं तादृशं पात्रमाहुः। वृद्धे ग्लाने सम्भ्रमे वा महार्थे कृष्यर्थं वा होम्यहेतोः प्रसूत्याम्॥ गुर्वर्थं वा बालपुष्ट्याभिषणां गां वै दातुं देशकालोऽविशिष्टः। अन्तर्ज्ञाताः सक्रयज्ञानलब्धाः प्राणक्रीता निर्जिता यौतकाच॥