He, who gives a good cow that brings forth good calves at proper time, and that does not fly away from the owner's house, and accompanies such gifts with a vessel of white brass for milking her, enjoys the divine happiness for as many years as are measured by the number of hairs on the animal's body. He who gives a bull to a Brahmana, that is wellbroken and capable of carrying loads, strong and young in years, disinclined to do any mischief, largesized and powerful enjoys those regions, approved of the righteous, that are reserved for givers of kine.
तथानड्वाहं ब्राह्मणेभ्यः प्रदाय दान्तं धुर्यं बलवन्तं युवानम्। कुलानुजीव्यं वीर्यवन्तं बृहन्तं भुङ्क्ते लोकान् सम्मितान् धेनुदस्य॥