Skandapurana 6.3.143.15

6.3.143.15

agnerapatyaṃ prathamaṃ suvarṇaṃ bhūrvaiṣṇavī sūryasutāśca gāvaḥ .
lokāstrayastena bhavanti dattā yaḥ kāñcanaṃ gāṃ ca bhuvaṃ ca dadyāt .. 143.15 ..

Gold was the first offspring of Agni, the earth belongs to Viṣṇu, and cows are daughters of the sun; / he who gives gold, a cow, and land has given the three worlds.