The man, who makes the gift of a cow, is considered as making the gifts of what is the high refuge of all creatures. The cow should never be given away for slaughter; nor should the cow be given to a tiller of the soil; nor should the cow be given away to an atheist. The cow should not also, chief of the Bharatas, be given to one who se occupations is the keep of kine.
तस्माद् ददाति यो धेनुं शरणं सम्प्रयच्छति॥ न वधार्थं प्रदातव्या न कीनाशे न नास्तिके। गोजीविने न दातव्या तथा गौर्भरतर्षभ॥