Therefore, the man who makes the gift of a cow, is said to make the gift of vital airs. Persons, conversant with the Vedas, have said that kine are the great refuge of living creatures.
तस्माद् ददाति यो धेनुं प्राणानेष प्रयच्छति॥ गावः शरण्या भूतानामिति वेदविदो विदुः।