That man who gives away even a single cow. which gives profuse milk, acquires the merit of giving away all desirable objects on Earth collected together. What more should be said of the gift of many such kine as give Havya and Kavya on account of their fuil udders? The merit which belongs to the gift of superior oxen is greater than that of the gift of kine.
कामान् सर्वान् पार्थिवानेकसंस्थान यो वै दद्यात् कामदुघांच धेनुम्। स्तासामुक्ष्णां ज्यायसां सम्प्रदानम्॥