The mere gift of kine is not laudable. There are considerations of fitness or otherwise about the person to whom kine should be given, the time for making those gifts, the kind of kine and rites that should be observed in making the gifts. Gifts of kine should be made after knowing the qualifications of both Brahmanas and the kine themselves. Kine should not be given to one in whose house they are likely to suffer from fire or the sun.
न त्वेतासां दानमात्रं प्रशस्तं पात्रं कालो गोविशेषे विधिश्च। ज्ञात्वां देयं विप्र गवान्तरं हि दुःखं ज्ञातुं पावकादित्यभूतम्॥