Accosted by me, the wise Yama answered, explaining further what the end is which one wins by making gifts of kine. He said, In the absence of kine, a person by making gifts of the substitute of kine, acquires the merit of making gifts of kine.
ततोऽब्रवीद् यमो धीमान् गोप्रदानपरां गतिम्। गोप्रदानानुकल्पं तु गामृते सन्ति गोप्रदाः॥