Samvartta Smriti 74

74

agnerapatyaṃ prathamaṃ suvarṇaṃ bhūrvaiṣṇavī sūryasutāśca gāvaḥ
lokāstrayastena bhavanti dattā yaḥ kāñcanaṃ gāñca mahīñca dadyāt

Gold is the firstborn child of Agni, the earth belongs to Viṣṇu, and cows are the daughters of the Sun; / the three worlds are given by him who gives gold, a cow, and land.