Kine are sacred. They are embodiments of virtue. They are high and most efficacious purifiers of all. By making gifts of kine to the Brahmanas one acquires the celestial region.
गाव: पवित्राः पुण्याश्च पावनं परमं महत्। ताश्च दत्त्वा द्विजातिभ्यो नरः स्वर्गमुपाश्नुते॥