Revākhaṇḍa ascribed to the Vāyupurāṇa (RKV) 143.15

143.15

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

Gold was the first offspring of Fire; the earth belongs to Viṣṇu; and cows are the daughters of the Sun. / By him all three worlds are given, who gives gold, a cow, and land.