That Brahmana, who is endued with Vedic learning, who is of austere penances, and who celebrates sacrifices, is considered as worthy of receiving kine in gift. Those kine which have been saved from distressful situations, or which have been given by poor householders from want of sufficient means to feed and cherish them, are for these reasons, counted as of great value.
स्वाध्यायवान् योऽतिमात्रं तपस्वी वैतानस्थो ब्राह्मणः पात्रमासाम्। कृच्छ्रोत्सृष्टाः योषणाभ्यागताश्च द्वारैरेतैर्गोविशेषाः प्रशस्ताः॥