Given to penances and truth, always in Scriptures through duliful services done to his preceptor, gifted with forgiving nature, engaged in the adoration of the deities, possessed of a tranquil soul, pure, enlightened, observant of all duties, and freed from every sort of egotism, that man who makes a gift of a cow to a Brahmana, forsooth, acquires great merit through that act of his, viz., the gift, according to proper rites, of a cow giving profuse milk. Hence, one, with singleness of devotion, observant of truth, and engaged in humbly serving his preceptor, should always make gifts of kine.
एतच्चैनं योऽनुतिष्ठेत युक्तः सत्ये रतो गुरुशुश्रूषया च। दक्षः क्षान्तो देवतार्थी प्रशान्तः शुचिर्बुद्धो धर्मशीलोऽनहंवाद॥ महत् फलं प्राप्यते स द्विजाय दत्त्वा दोग्ध्रीं विधिनानेन धेनुम्। नित्यं दद्यादेकभक्तः सदा च सत्ये स्थितो गुरुशुश्रूषिता च॥