Skandapurana 6.3.142.91

6.3.142.91

yāvanti romāṇi bhavanti dhenvāstāvanti varṣāṇi mahīyate saḥ .
svargāccyutaścāpi tatastrilokyāṃ kule samutpatsyati gomatāṃ saḥ .. 142.91 ..

For as many hairs as there are on the cow, for so many years he is glorified; / and when he falls from heaven, he will then be born in the three worlds into a family possessing many cows.