Likewise are kine praised. There is no object of gift higher than they. Kine are supposed to confer merit forthwith. They are also, O Yudhishthira, such that a gift of them cannot but yield great merit.
तथैव गाः प्रशंसन्ति न तु देयं ततः परम्। संनिकृष्टफलास्ता हि लघ्वाश्च युधिष्ठिर॥