Listen to what they are. If a person rising at dawn and taking with him a quantity of water and a few blades of Kusha grass, goes to a cowpen and arrived there, washes a cow's horns by sprinkling thereon that water with those blades of Kusha grass and then causes the water to drip down on his own head, he is considered, on account of such a bath, as one who has performed his ablutions in all the sacred waters that the wise have heard to exist in the three worlds and that are honored and resorted to by the Shiddhas and Charanas.
कल्यमुत्थाय गोमध्ये गृह्य दर्भान् सहोदकान्। निषिञ्चेत गवां शृङ्गे मस्तकेन च तज्जलम्॥ प्रताच्छेत निराहारस्तस्य धर्मफलं शृणु। श्रूयन्ते यानि तीर्थानि त्रिषु लोकेषु कानिचित्॥ सिद्धचारणजुष्टानि सेवितानि महर्षिभिः। अभिषेकः समस्तेषां गवां शृङ्गोदकस्य च॥