Mahabharata 13.77.13

13.77.13

yuvānamindriyopetaṃ śatena saha yūthapam |
gavendraṃ brāhmaṇendrāya bhūriśṛṅgamalaṃkṛtam || 13 ||

The man who, though possessed of hundred kine, does not establish a domestic fire for daily worship, that man who though possessed of a thousand kine does not perform sacrifices, and that man who though possessed of wealth acts as a miser (by not making gift and discharging the duties of hospitality), are all three regarded as not worthy of any respect. Those men who make gift of Kapila king with their calves and with vessel of white brass for milking them,--kine, that is, which are not vicious and which while given away, are wrapped round with cloths,--succeed in conquering both this and the other world. Such persons as succeed in making gift of a bull that is still in the prime of youth, that has all its senses strong, and that may be regarded as the foremost one among hundreds of herds, that has large horns adorned with ornaments (of gold or silver), unto a Brahmana possessed of Vedic learning, succeed, O scorcher of foes, its attaining to great prosperity and affluence each time they take birth in the world. One should never go to bed without reciting the names of kine. Nor should one rise from bed in the morning without a similar recitation of the names of kine. Morning and evening one should bend one's head in reverence to kine. As the consequence of such acts, one is sure to attain to great prosperity. One should never feel any repugnance for the urine and the dung of the cow. One should never eat the flesh of kine.