Samvartta Smriti 72

72

dhenuśca yo dvije dadyādalaṅkṛtya payasvinīm
kāṃsyavastrādibhiryuktāṃ svargaloke mahīyate

And he who gives to a twice-born a milch cow, adorned / and equipped with a bronze vessel, cloths, and the like, is honoured in the heavenly world.