Mahabharata 13.78.26

13.78.26

vīṇānāṃ vallakīnāṃ ca nūpurāṇāṃ ca śiñjitaiḥ |
hāsaiśca hariṇākṣīṇāṃ prasuptaḥ pratibodhyate || 26 ||

By giving away a cow with the flesh of her throat hanging down, and adorned with every ornament, the giver, freed from every grief, attains to those regions that belong to Prajapati himself. That man, O king, habitually makes gifts of kine, proceed, piercing through the clouds, on a car of solar effulgence to Heaven and shines there in splendour. That man who habitually makes gifts of kine comes to be regarded as the foremost of his species. When thus proceeding to Heaven, he is received by a thousand celestial damsels of beautiful hips and adorned with handsome robes and ornaments. These girls wait upon him there and minister to his delight. He sleeps there in peace and is awakened by the musical laughter of those gazelle-eyed damsels, the sweet notes of their Vinas, the soft strains of their Vallakis, and the melodious tinkle of their Nupuras. The men who makes gifts of kine resides in Heaven and is honoured there for as many years as there are hairs on the bodies of the kine he gives away. Falling off from Heaven (upon the exhaustion of his merit), such a man takes birth in the order of humanity and, in fact, in a superior family among men.'"