Matsyapurana 98.10

98.10

saṃvatsarānte ghṛtapāyasena saṃtarpya vahniṃ dvijapuṃgavāṃśca
kumbhānpunardvādaśa dhenuyuktān saratnahairaṇmayapadmayuktān //

Then libations of rice, cooked in milk and sugar, should be poured into the fire and Brâhmaṇas should be satisfied with eatables. On that occasion, 12 pitchers of water, with a few gems, 12 golden lotus flowers and 12 milch cows of gentle disposition, or only 8, 7 or 4 such cows (in the last case, the cows being dressed and garlanded), according to the means of the devotee, should be given to a poor and deserving Brâhmaṇa, after their horns being covered with gold, their hoofs with silver, along with milking pots of bell metal. In case, the devotee be a very poor man, he may give only one milch cow.—10-11.