Mahabharata - Anuśāsana Parva (महाभारत - अनुशासनपर्वम्)
13.068
fruit of the gift of a cow
Yudhiṣṭhira said.
O best of the Kurus, explain again the supreme procedure of gifts, O greatly wise one, especially about the gift of land. (13-68-1)
A kṣatriya should give the earth; the brāhmaṇa should properly accept it by his own action. But no one else is entitled to give it. (13-68-2)
But whatever can be granted through all syllables by seekers of reward, or what is established in the Veda, that you ought to explain to me. (13-68-3)
Bhīṣma said.
Here, cows, the earth, and Sarasvatī—these three with equal names, to be given, are of equal results and bestow all desired benefits. (13-68-4)
Whoever speaks the righteous, Vedic Sarasvatī (knowledge) to a pupil also attains a fruit equal to that obtained by giving away the earth and cows as gifts. (13-68-5)
In the same way, cows ought to be praised, and nothing is superior to giving them; they produce immediate results, are of little cost, and, O Yudhishthira, cows are the mothers of all beings and givers of all happiness. (13-68-6)
Those who desire prosperity should always circumambulate cows; for they are the abode of auspiciousness, the goddess, and therefore always deserving of worship indeed. (13-68-7)
Let the prompting made by the gods in the actions of the cows abide. Only the imperishable existed before; nothing else should ever be spoken of. (13-68-8)
Whether while moving or at the watering place, a wise person should not disturb cows; for when thirsty and intently watching, they might kill a man along with his companions. (13-68-9)
The ancestral homes are constantly, and the abodes of the gods, purified by even a single (act) of those whose purity is such; what can be greater than that? (13-68-10)
Whoever gives, for a year, a handful of food to another's cow, without taking food for himself, that vow grants all desires. (13-68-11)
Indeed, he obtains sons, fame, wealth, and also prosperity. He also destroys evil and drives away bad dreams. (13-68-12)
Yudhiṣṭhira said.
What kinds of cows should be given, and which ones should be avoided? To what sort of person should they be given, and to whom should they not be given? (13-68-13)
Bhīṣma said.
A cow should never, under any circumstance, be given to a person of bad conduct, a sinner, a greedy individual, one who speaks falsehoods, or one who is not devoted to sacrificial offerings. (13-68-14)
Giving ten cows to a mendicant, a man with many sons, a learned Vedic scholar, or one who has kindled the sacred fire, the giver attains unsurpassed worlds. (13-68-15)
Whatever duty a man performs and whatever merit results from it, the inclinations (pravṛttayaḥ) are the givers of a share of all this for that reason. (13-68-16)
Whoever causes him to be born, whoever protects him from danger, and whoever provides for his livelihood — all these are the three fathers. (13-68-17)
Service to the teacher removes impurity, great fame eliminates pride, three sons remove sonlessness, and ten cows remove poverty. (13-68-18)
The one devoted to Vedānta, well-versed in learning, satisfied with knowledge, self-controlled, cultured, disciplined, and who always speaks pleasant words among all beings—such is described here. (13-68-19)
One should give a livelihood to that Brāhmaṇa who, even from hunger and fear, does not commit wrong actions, is gentle, self-restrained, always hospitable, of similar character, and has wife and son. (13-68-20)
All the merit found in gifting a cow to a worthy recipient is equal to the fault incurred by taking away a brāhmaṇa's property. In every circumstance, taking a brāhmaṇa's property—and especially their wives—must be avoided from a distance. (13-68-21)

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ॐ असतो मा सद्गमय। तमसो मा ज्योतिर्गमय। मृत्योर्माऽमृतं गमय। ॐ शान्ति: शान्ति: शान्ति: ॥ - बृहदारण्यकोपनिषद् 1.3.28
"Ōm! Lead me from the unreal to the real, from darkness to light, and from death to immortality. Let there be peace, peace, and peace. Ōm!" - Brihadaranyaka Upanishad 1.3.28

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