Matsyapurana 105.22

105.22

tasmātsarveṣu dāneṣu godānaṃ tu viśiṣyate
durgame viṣame ghore mahāpātakasambhave
gaureva rakṣāṃ kurute tasmāddeyā dvijottame //

For this reason the gift of a cow is said to be the best of all charities, because a single cow protects the donor from all great sins. A cow should be given to a good Brâhmaṇa—22.