Mbh 13.66.7b

One should never give away any earth that is barren or that is burnt (arid); nor should one give away any earth that is in close vicinity to a crematorium, or that has been owned and enjoyed by a sinful person before such gift. When a man performs a Sraddha in honour of the Pitris on earth belonging to another person, the Pitris render both the gift of that earth and the Sraddha itself futile.[342] Hence, one possessed of wisdom should buy even a small piece of earth and make a gift of it. The Pinda that is offered to one's ancestors on earth that has been duly purchased becomes inexhaustible.[343] Forests, and mountains, and rivers, and Tirthas are regarded as having no owners. No earth need be purchased here for performing Sraddhas. Even this has been said, O king, on the subject of the merits of making gifts of earth. After this, O sinless one, I shall discourse to thee on the subject of the gift of kine. Kine are regarded as superior to all the ascetics. And since it is so, the divine Mahadeva for that reason performed penance in their company. Kine, O Bharata, dwell in the region of Brahman, in the company of Soma. Constituting as it does the highest end, regenerate Rishis crowned with success strive to attain to that very region. Kine benefit human beings with milk, ghee, curds, dung, skin, bones, horns, and hair, O Bharata. Kine do not feel cold or heat. They always work. The season of rains also cannot afflict them at all. And since kine attain to the highest end (viz., residence in the region of Brahman), in the company of Brahmanas, therefore do the wise say that king and Brahmanas are equal. In days of yore, king Rantideva performed a grand sacrifice in which an immense number of kine were offered up and slaughtered. From the juice that was secreted by the skins of the slaughtered animals, a river was formed that came to be called by the name of Charmanwati. Kine no longer form animals fit for sacrifice. They now constitute animals that are fit for gift.