The mere gift of kine is not fraught with merit. The considerations of worthy recipients, of time, of the kind of kine, and of the ritual to be observed, should be seen. One should determine the proper time for making a gift of kine. One should also determine the distinctive qualifications of both Brahmanas and of kine themselves. Kine should not be given to one in whose house they are likely to suffer from fire or the sun.
न त्वेवासां दानमात्रं प्रशस्तं पात्रं कालो गोविशेषे विधिश्च। कालज्ञानं विप्र गवान्तरं हि दुःखं ज्ञातुं पावकादित्यभूतम्॥