Revākhaṇḍa ascribed to the Vāyupurāṇa (RKV) 92.17

92.17

vidhānoktadvijāgryāya ye pradāsyanti bhaktitaḥ /
hayaṃ vā kuṃjaraṃ vātha dhūrvahau sīrasaṃyutau //

who with devotion will give to an eminent twice-born prescribed by ritual / a horse or an elephant, or two draught animals joined to a plow;