Matsya 101.70

anāgnipakvamaśnāti tṛtīyāyāntu yo naraḥ || gāṃ dattvā śivamabhyeti punarāvṛttidurlabham || iha cāna
ndakṛt puṃsāṃ śreyovratamidaṃ smṛtam

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