Skandapurana 16.208.22

16.208.22

śataṃ sahasragurdadyātsarve samaphalāḥ smṛtāḥ ..
suśīlā somasaṃpannā taruṇī ca payasvinī ..
savatsā nyāyalabdhā ca pradeyā brāhmaṇāya gauḥ .. 22 ..

A master of a thousand cows should give a hundred; they are all held to have equal fruit. / Good-natured, beautiful, young, yielding milk, / with her calf and lawfully obtained—[such] a cow should be given to a brahmin. (22)