The Vedas and the Upanishads also have laid down that in all sacrifices, in fact, in all sorts of religious rites, the sacrificial present should be earth or kine or gold.
वेदोपनिषदश्चैव सर्वकर्मसु दक्षिणाः। सर्वक्रतुषु चोद्दिष्टं भूमिर्गावोऽथ काञ्चनम्॥