Mbh 13.71.3b

I shall, henceforth, O thou of great soul, practise the duty of gift without any doubt lurking in my mind respecting its rewards. And, O great Rishi, the righteous Yama, filled with joy, repeatedly told me, "One, who, by making frequent gifts, has succeeded in acquiring purity of mind should then make gifts of kine specially. This topic (about gifts) is fraught with sanctity. Do thou never disregard the duties in respect of gifts. Gifts, again, should be made unto deserving persons, when time and place are suitable. Do thou, therefore, always make gifts of kine. Never entertain any doubts in this respect. Devoted to the path of gifts, many high-souled persons in days of yore used to make gifts of kine. Fearing to practise austere penances, they made gifts according to the extent of their power. In time they cast off all sentiments of pride and vanity, and purified their souls. Engaged in performing Sraddhas in honour of the Pitris and in all acts of righteousness, they used to make, according to the extent of their power, gifts of kine, and as the reward of those acts they have attained to heaven and are shining in effulgence for such righteousness. One should, on the eighth day of the moon that is known by the name of Kamyashtami, make gifts of kine, properly won, unto the Brahmanas after ascertaining the eligibility of the recipients (by the ordinances already laid down). After making the gift, one should then subsist for ten days together upon only the milk of kine, their dung and their urine (abstaining from all other food the while). The merit that one acquires by making a gift of a bull is equal to that which attaches to the divine vow. By making a gift of a couple of kine one acquires, as the reward thereof, a mastery of the Vedas. By making a gift of cars and vehicles with kine yoked thereto, one acquires the merit of baths in sacred waters. By making a gift of a cow of the Kapila species, one becomes cleansed of all one's sins.