Mbh 13.73.1g

Abstaining from all food and living only upon water for three nights, and sleeping for the same period upon the bare earth, one should make gifts of kine unto Brahmanas after having gratified them with other presents. Such kine, freed from every vice should, at the same time, be accompanied by healthy calves that have not been weaned. Having made the gift, the giver should live for the next three days in succession on food consisting only of the products of the cow.[362] By giving away a cow that is of good disposition, that quietly suffers herself to be milked, that always brings forth living and hale calves, and that does not fly away from the owner's abode, the giver enjoys felicity in the next world for as many years as there are hairs on her body. Similarly, by giving unto a Brahmana a bull that is capable of bearing heavy burden, that is young and strong and docile, that quietly bears the yoke of the plough, and that is possessed of such energy as is sufficient to undergo even great labour one attains to such regions as are his who gives away ten kine. That person, who rescues kine and Brahmanas (from danger) in the wilderness, O Kausika, becomes himself rescued from every kind of calamity. Hear what his merit is.[363] The merit such a man acquires is equal to the eternal merit of a Horse-sacrifice. Such a person attains to whatever end he desires at the hour of death. Many a region of felicity,--in fact, whatever happiness he covets in his heart,--becomes attainable to him in consequence of such an act of his. Verily, such man, permitted by kine, lives honoured in every region of felicity.