Mbh 13.77.4

"'Bhishma said, "By giving unto a Brahmana a cow possessed of a calf, endued with docility and other virtues, young in years, and wrapped round with a piece of cloth, one becomes cleansed of all one's sins. There are many regions (in Hell) which are sunless. One who makes the gift of a cow has not to go thither. That man, however, who gives unto a Brahmana a cow that is incapable of drinking or eating, that has her milk dried up, that is endued with senses all of which have been weakened, and that is diseased and overcome with decrepitude, and that may, therefore, be likened to a tank whose water has been dried up,--indeed, the man who gives such a cow unto a Brahmana and thereby inflicts only pain and disappointment upon him, has certainly to enter into dark Hell. That cow which is wrathful and vicious, or diseased, or weak or which has been purchased without the price agreed upon having been paid,--or which would only afflict the regenerate recipient with distress and disappointment, should never be given. The regions such a man may acquire (as the rewards of other acts of righteousness performed by him) would fail to give him any happiness or impart to him any energy. Only such kine as are strong, endued with good behaviour, young in years, and possessed of fragrance, are applauded by all (in the matter of gift). Verily, as Ganga is the foremost of all rivers, even so is a Kapila cow the foremost of all kine."