The merits acquired by a person who gives way a Kapila cow every day for twelve years, or by a person who worships the deities every month in a sacrifice or by him who gives away hundreds of thousands o kine in the great Pushkara, do not equal those that are his with whom a guest is pleased. now
अहन्यहनि यो दद्यात् कपिला द्वादशीः समाः। मासि मासि च सत्रेण यो यजेत सदा नरः॥ गवां शतसहस्रं च यो दद्याज्ज्येष्ठपुष्करे। न तद्धर्मफलं तुल्यमतिथिर्यस्य तुष्यति॥