Matsyapurana 101.42

101.42

kārttikyāditṛtīyāyāṃ prāśya gomūtrayāvakam
naktaṃ caredabdamekam abdānte goprado bhavet //

One who takes for a year barley soaked in the cow's urine at night, on the third day of the month of Kârtika, etc., and then gives away a cow, resides in the realm of the Goddess Pârvatî, and is afterwards born as a king on this land. This is (24) Rudra-Vrata, the giver of everlasting happiness—42-43.