These are the merits, respectively, of gifts of things as substitutes of kine. While, about him who gives an actual cow all the merits that attach to gifts of kine become his at only the eighth step of the recipient.
एवमेतान् गुणान् विद्याद् गवादीनां यथाक्रमम्। गोप्रदाता समाप्नोति समस्तानष्टमे क्रमे॥