Bhishma said There are three gifts that pass by the same name and that yield equal merits. Indeed, these three confer the fruition of every desire. The three objects whose gifts are of such a character are kine, earth, and knowledge.
भीष्म उवाच तुल्यानामानि देयानि त्रीणि तुल्यफलानि च। सर्वकामफलानीह गावः पृथ्वी सरस्वती॥