Skandapurana 5.225.36

5.225.36

ye narā gopradātāro mṛtyukāle vyavasthite..
te gopucchaṃ samāśritya tāṃ taraṃti pṛthūdakām..
anye svabāhubhiḥ kṛtvā gopradānavivarjitāḥ..36..

Those men who are givers of cows when the time of death arrives, / clinging to the tail of the cow, cross that broad-watered [river]; / others, devoid of the gift of a cow, [must do so] by their own arms.