Skandapurana 16.208.24

16.208.24

yo hīdṛśīṃ gāṃ dadāti devoddeśena mānavaḥ ..
pratyutādhogatiṃ yāti kliśyate ca maheśvari .. 24 ..

For a man who gives such a cow dedicating it to a deity, / on the contrary goes to a downward state and suffers, O great goddess. (24)