gives away gold (as the substitute of
a cow) should utter the word,--Vaishnavi (meaning, this gold that I give
away is of the form and nature of a cow).--Even these are the words that
should be uttered in the order of the kind of gift mentioned above. The
reward that is reaped by making such vicarious gifts of kine is residence
in Heaven for six and thirty thousand years, eight thousand years, and
twenty thousand years respectively. Even these are the merits,
respectively, of gifts of things as substitute of kine. While as regards
him who gives an actual cow all the merits that attach to vicarious gifts
of kine become his at only the eight step (homewards) of the
recipient.[368] He that gives an actual cow becomes endued with righteous
behaviour in this world. He that gives the value of a cow becomes freed
from every kind of fear. He that gives a cow (as a substitute in way for
a real cow) never meet with sorrow. All the three, as also they that
regularly go through their ablutions and other acts at early dawn, and he
that is well-conversant with the Mahabharata, it is well-known, attain to
the regions of Vishnu and Soma. Having given away a cow, the giver
should, for three nights, adopt the vaccine vow, and pass one night with
kine. Commencing again from that lunation, numbering the eight, which is
known by the name of Kamya, he should pass three nights, supporting
himself entirely on milk and urine and dung of the cow.[369] By giving
away a bull, one attains to the merit that attaches to the divine vow
(Brahmacharya). By giving away a couple of kine, one acquires the mastery
of the Vedas. That man who performs a sacrifice and makes gifts of kine
agreeably to the ritual laid down, attains to many regions of a superior
character. These, however, are not attainable by the person who is
unacquainted with that ritual (and who, therefore, gives away kine
without observing the scriptural declarations). That man who gives away
even a single cow that yields a copious measure of milk, acquires the
merit of giving away all desirable things on Earth collected together.
What need, therefore, be said of the gift of many such kine as yield
Havya and Kavya in consequence of their full udders? The merit that
attaches to the gift of superior oxen is greater than that which attaches
to the gift of kine. One should not, by imparting a knowledge of this
ritual, benefit a person that is not one's disciple or that is not
observant of vows or