The Great Epic of the Bhārata dynasty 13.82.3

13.82.3

dānānāmapi sarveṣāṃ gavāṃ dānaṃ praśasyate |
gāvaḥ śreṣṭhāḥ pavitrāśca pāvanaṃ hyetaduttamam || 3 ||

"Bhishma said, 'They who make gifts of kine, and who subsist upon the remnants of things offered as libations on the sacred fire, are regarded, O Yudhishthira, as always performing sacrifices of every kind. No sacrifice can be performed without the aid of curds and ghee. The very character as sacrifice which sacrifices have, depends upon ghee. Hence ghee (or, the cow from which it is produced) is regarded as the very root of sacrifice. Of all kinds of gifts, the gift of kine is applauded as the highest. Kine are the foremost of all things. Themselves sacred, they are the best of cleansers and sanctifiers. People should cherish kine for obtaining prosperity and even peace. The milk, curds, and ghee that kine yield are capable of cleansing one from every kind of sin. Kine are said to represent the highest energy both in this world and the world that is above. There is nothing that is more sacred or sanctifying than kine, O chief of Bharata's race. In this connection is recited the ancient narrative, O Yudhishthira, of the discourse between the Grandsire and the chief of celestials. After the Daityas had been defeated and Sakra had become the lord of the three worlds all creatures grew in prosperity and became devoted to the true religion. Then, on one occasion, the Rishis, the Gandharvas, the Kinnaras, the Uragas, the Rakshasas, the Deities, the Asuras, the winged creatures and the Prajapatis, O thou of Kuru's race, all assembled together and adored the Grandsire.