These are sayings about the merits that Brahmanas acquire by making gifts of kine. Listen now to the merits that Kshatriyas may acquire. It has been said that a Kshatriya, by purchasing a cow in this manner and making a gift of it to a Brahmana, acquires great happiness for five years. A Vaishya, by such conduct, wins only half the merit of a Kshatriyas, and a Shudra, by such conduct, wins half the merit that a Vaishya does.
तावत् प्रदानात् स गवां फलमाप्नोति शाश्वतम्। ब्राह्मणस्य फलं हीदं क्षत्रियस्य तु वै शृणु॥