Mahabharata 13.72.41

13.72.41

tisro rātrīstvadbhirupoṣya bhūmau tṛptā gāvastarpitebhyaḥ pradeyāḥ |
vatsaiḥ puṣṭaiḥ kṣīrapaiḥ supracārāstryahaṃ dattvā gorasairvartitavyam || 41 ||

or which have been acquired by being rescued from situations of danger, or which incapable of being maintained by their 'poor owner have been made over for careful keep, to another's house are, for such reasons, regarded as proper objects of gift. Those kine which are strong of body, which have good dispositions, and which emit an agreeable fragrance, are applauded in the matter of gifts. As Ganga is the foremost of all streams, even so is a Kapila cow the foremost of all animals of the bovine breed. Abstaining from all food and living only upon water for three nights, and sleeping for the same period upon the bare earth, one should make gifts of kine unto Brahmanas after having gratified them with other presents. Such kine, freed from every vice should, at the same time, be accompanied by healthy calves that have not been weaned. Having made the gift, the giver should live for the next three days in succession on food consisting only of the products of the cow. By giving away a cow that is of good disposition, that quietly suffers herself to be milked that always brings forth living and hale calves, and that does not fly away from the owner's abode, the giver enjoys felicity in the next world for as many years as there are hairs on her body.