Vedavyasasmriti 204

204

mṛtavat‌sā yathā gauśca kṛṣṇā lobhena duhyate .
parasparasya dānāni lokayātrā na dharmmataḥ .. 4.27 ..

Just as a black cow whose calf has died is milked out of greed,
mutual gifts are merely worldly transactions, not in accordance with dharma.