It has been said, O highly blessed one, that a region of eternal happiness exists in every hair of such kine as are purchased with the proceeds obtained by selling oneself. That man who having acquired kine by battle makes gifts of them, acquires as much merit as he who makes gifts of kine after having bought the same with the proceeds of selling oneself. That man who, in the absence of kine, makes a gift of a cow made of sesame seeds, controlling his senses the while, is saved by such a cow from every sort of calamity or distress. Such a man sports in great happiness.
यश्चात्वविक्रयं कृत्वा गाः क्रीत्वा सम्प्रयच्छति। यावत् संदर्शयेद् गां वै स तावत् फलमश्नुते॥ रोम्णि रोम्णि महाभाग लोकाश्चास्याऽक्षयाः स्मृताः। संग्रामेष्वर्जयित्वा तु यो वै गाः सम्प्रयच्छति। आत्मविक्रयतुल्यास्ताः शाश्वता विद्धि कौशिक॥३६ अभावे यो गवां दद्यात् तिलधेनुं यतव्रतः। दुर्गात् स तारितो धेन्वा क्षीरनद्यां प्रमोदते॥