The man who makes gifts of kine lives in the celestial region and is honoured there for as many years as there are hairs on the bodies of the kine he gives away. Falling off from the celestial region (upon the termination of his merit), such a man is born as a man and, in fact, in a superior family among men.
स्तावन्ति वर्षाणि महीयते सा स्वर्गच्युतश्चापि ततो नृलोके प्रसूयते वै विपुले गृहे सः॥