Vaishnava Dharmashastra 23.60

23.60

gavām kaṇḍūyanaṃ caiva sarvakalmaṣanāśanam
gavāṃ grāsapradānena svargaloke mahīyate //

Scratching the back of a cow destroys all guilt, and giving her to eat procures exaltation in heaven.
[56, 'The term pustaka refers to MSS. or books, whether made of palm leaves, or of prepared hemp, or of prepared reeds (sara).' (Nand.) It may be that Nand. means by the last term a sort of paper, though paper is usually called by its Arabian name (kâgad) in Indian works. See regarding the materials used for writing in ancient India, Burnell's Palæography, p. 84 seq. (2nd ed.)
57. 1 The term seka, 'sprinkling,' either refers to the earth being sprinkled by rain, or to Pañkagavya being poured over it. (Nand.)
58. Gorokanâ is a bright yellow pigment which is said to be prepared from the urine or bile of a cow.]