Garudapurana 2.42.4

2.42.4

agnerapatyaṃ prathamaṃ suvarṇaṃ bhūrvaiṣṇavī sūryasutāśca gāvaḥ /
lokatrayaṃ tena bhavetpradattaṃ yaḥ kāñcanaṃ gāṃ ca mahīṃ ca dadyāt //

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