He who gives an actual cow becomes gifted with righteous conduct in this world. He who gives the valve of a cow becomes freed from every sort of fear. He who gives a cow never suffers from sorrow. All the three, as also they who regularly perform their ablutions and other acts at early dawn, and he who is well conversant with the Mahabharata, it is well known attain to the regions of Vishnu and Soma.
गोदः शीली निर्भयश्चार्थदाता न स्याद् दुःखी वसुदाता च कामम्। उषस्योढा भारते यश्च विद्वान् विख्यातास्ते वैष्णवाश्चन्द्रलोकाः॥