Mahabharata 13.72.18

13.72.18

dāyādyā yasya vai gāvo nyāyapūrvairupārjitāḥ |
pradattāstāḥ pradātṝṇāṃ saṃbhavantyakṣayā dhruvāḥ || 18 ||

nor he, who speaks falsely or indulges in idle boasts; nor he, who always disputes with others; nor he who behaves with hostility towards the Brahmanas. Indeed, that wicked wight, who is stained with such faults fails to attain even a sight of these regions of felicity; also he that injures his friends; also he that is full of guile; also he that is ungrateful; also he that is a cheat; also he that is crooked in conduct; also he that is a disregarder of religion; also he that is a slayer of Brahmanas. Such men are incapable of beholding in even imagination the region of kine that is the abode of only those who are righteous of deeds. I have told thee everything about the region of kine in minute detail, O chief of the deities! Hear now, O thou of a hundred sacrifices, the merit that is theirs who are engaged in making gifts of kine. He, who make gifts of kine, after purchasing them with wealth obtained by inheritance or acquired lawfully by him, attains, as the fruit of such an act to many regions of inexhaustible felicity. He, who makes a gift of a cow, having acquired it with wealth won at dice, enjoys felicity, O Sakra, for ten thousand years of celestial measure, He, who acquires a cow as his share of ancestral wealth is said to acquire her legitimately. Such a cow may be given away. They that make gifts of kine so acquired obtain many eternal regions of felicity that is inexhaustible.