To a Brahmana who has no means of livelihood to him while he is want of food for purposes of agriculture, for a child born on account of Homa, for the purposes of his preceptor, for the sustenance of a child born should a cow be given. Indeed, the gift should be made at a proper time and in a proper place.
वृत्तिग्लाने सीदति चातिमात्रं कृष्यर्थे वा होम्यहेतोः प्रसूतेः। गुर्वर्थं वा बालसंवृद्धये वा धेनुं दद्याद् देशकालेऽविशिष्टे॥