Matsya Purana 205.5

205.5

sasamudraguhā tena saśailavanakānanā.
caturantā bhaveddattā pṛthivī nātra saṃśayaḥ .. 205.5 ..

Matsya said — "King! Its horns should be covered with gold, hoofs with silver, tail end with pearls It should be given away along with her calf and utensils made of kânsâ, bell metal The giving away of such a cow begets immense good merits The cow is like the earth with its mountains forests &c, till it bears her calf in her womb One who gives it away at that time undoubtedly gets the benefits of having given away the land girt with four oceans.—2-5