The merit that one acquires by making a gift of a bull is equal to that of the divine cow. By making a gift of a couple of kine one gains, as the reward thereof, a mastery of the Vedas. By making a gift of cars and vehicles with kine yoked thereto, one wins the merit of baths in sacred water. By making a gift of a cow of the Kapila kine, one becomes purged of all his sins.
र्वेदावाप्तिर्गोयुगस्य प्रदाने। तीर्थावाप्तिर्गोप्रयुक्तप्रदाने पापोत्सर्गः कपिलायाः प्रदाने॥