A gift of kine rescues the giver in the next world when he finds himself falling into the deep darkness of hell and fettered by his own deeds in this world, like a boat with sails that have caught the air rescuing a person drowning in the ocean.
स्वकर्मभिर्मानवं संनिरुद्धं तीव्रान्धकारे नरके पतन्तम्। महार्णवे नौरिव वायुयुक्ता दानं गवां तारयते परत्र॥