Therefore, the man, who presents a cow, is considered as making a gift of a libation for sacrifice. A bull is the embodiment of Heaven. He who makes the gift of a bull to a qualified Brahmana, receives great honours in the celestial region. Kine, O chief of Bharata's race, are said to be the vital airs of living creatures.
तस्माद् ददाति यो धेनुं स हौम्यं सम्प्रयच्छति॥ स्वर्गो वै मूर्तिमानेष वृषभं यो गवां पतिम्। विप्रे गुणयुते दद्यात् स वै स्वर्गे महीयते॥ प्राणा वै प्राणिनामेते प्रोच्यन्ते भरतर्षभ।