Mahabharata 13.72.36

13.72.36

na tvevāsāṃ dānamātraṃ praśastaṃ pātraṃ kālo goviśeṣo vidhiśca |
kālajñānaṃ vipra gavāntaraṃ hi duḥkhaṃ jñātuṃ pāvakādityabhūtam || 36 ||

That man, who sells himself and with the proceeds thereof purchases kine and gives them away unto Brahmanas, enjoy felicity in heaven for as long a period as kine are seen on earth. It has been said, O highly blessed one, that in every hair of such kite as are purchased with the proceeds obtained by selling oneself, there is a region of inexhaustible felicity. That man, who having acquired kine by battle makes gifts of them (unto Brahmanas), acquires as much merit as he, who makes gifts of kine after having purchased the same with the proceeds of selling oneself. That man, who, in the absence of kine, makes a gift of a cow made of sesame seeds, restraining his senses the while, is rescued by such a cow from every kind of calamity or distress. Such a man sports in great felicity. The mere gift of kine is not fraught with merit. The considerations of deserving recipients, of time, of the kind of kine, and of the ritual to be observed, should be attended to.

[paragraph continues] One should ascertain the proper time for making a gift of kine. One should also ascertain the distinctive qualifications of both Brahmanas (who are to receive them) and of kine themselves (which are to be given away). Kine should not be given unto one in whose abode they are likely to suffer from fire or the sun. One, who is rich in Vedic lore, who is of pure lineage, who is endued with a tranquil soul, who is devoted to the performance of sacrifices, who fears the commission of sin, who is possessed of varied knowledge, who is compassionate towards kine, who is mild in behaviour, who accords protection unto all that seek it of him, and who has no means of sustenance assigned unto him, is regarded as a proper person for receiving a gift of kine. Unto a Brahmana who has no means of sustenance, unto him while he is exceedingly afflicted for want of food (in a time, of famine, for example) for purposes of agriculture, for a child born in consequence of Homa, for the purposes of his preceptor, for the sustenance of a child born (in the ordinary course), should a cow be given. Verily, the gift should be made at a proper time and in a proper place. Those kine, O Sakra, whose dispositions are well-known, which have been acquired as honoraria for knowledge, or which have been purchased in exchange for other animals (such as goats, sheep, etc.), or which have been who by prowess of arms, or obtained as marriage-dower;