Matsyapurana 53.19

53.19

śrāvaṇyāṃ śrāvaṇe māsi guḍadhenusamanvitam
yo dadyādvṛṣasaṃyuktaṃ brāhmaṇāya kuṭumbine
śivaloke sa pūtātmā kalpamekaṃ vasennaraḥ //

One who gives it away in charity, along with a cow, sugar and an ox, to a Brâhmaṇa, whose family is large, on the day when Râkhî thread is tied on the wrist, in the month of Śrâvaṇa, goes and resides for a Kalpa in the region of Śiva.—19.