Mbh 13.71.2d

There are considerations of propriety or otherwise about the person unto whom kine should be given, the time for making those gifts, the kind of kine that should form the object of gifts, and the rites that should be observed in making the gifts. Gifts of kine should be made after ascertaining the distinctive qualifications of both Brahmanas (who are to receive them) and the kine themselves (which are to be given away). Kine should not be given unto one in whose abode they are likely to suffer from fire or the sun. That Brahmana who is possessed of Vedic lore, who is of austere penances, and who performs sacrifices, is regarded as worthy of receiving kine in gift. Those kine that have been rescued from distress situation, or that have been given by poor householders from want of sufficient means to feed and cherish them, are, for these reasons, reckoned as of high value.[354] Abstaining from all food and living upon water alone for three nights and sleeping the while on the bare earth, one should, having properly fed the kine one intends to give away, give them unto Brahmanas after having gratified them also (with other gifts). The kine given away should be accompanied by their calves. They should, again, be such as to bring forth good calves, at the proper seasons. They should be accompanied with other articles so given away. Having completed the gift, the giver should live for three days on only milk and forbearing from food of every other kind. He, who gives a cow that is not vicious, that brings forth good calves at proper intervals, and that does not fly away from the owners' house, and accompanies such gift with a vessel of white brass for milking her, enjoys the felicity of heaven for as many years as are measured by the number of hairs on the animal's body.