Kine live in a region that is even greater than the region of the celestials. When given away, they save their givers. Wise men succeed in acquiring the celestial region by making gifts of kine.
देवानामुपरिष्टाच्च गावः प्रतिवसन्ति वै। दत्त्वा चैतास्तारयन्ते यान्ति स्वर्ग मनीषिणः॥