Mbh 13.73.1c

Hear now, O thou of a hundred sacrifices, the merit that is theirs who are engaged in making gifts of kine. He, who make gifts of kine, after purchasing them with wealth obtained by inheritance or acquired lawfully by him, attains, as the fruit of such an act to many regions of inexhaustible felicity. He, who makes a gift of a cow, having acquired it with wealth won at dice, enjoys felicity, O Sakra, for ten thousand years of celestial measure. He, who acquires a cow as his share of ancestral wealth is said to acquire her legitimately. Such a cow may be given away. They that make gifts of kine so acquired obtain many eternal regions of felicity that is inexhaustible. That person, who, having acquired a cow in gift makes a gift of her with a pure heart, succeeds without doubt, O lord of Sachi, in obtaining eternal regions of beatitude. That person, who, with restrained senses speaks the truth from his birth (to the time of his death) and who endures everything at the hands of his preceptor and of the Brahmanas, and who practises forgiveness, succeeds in attaining to an end that is equal to that of kine. That speech which is improper, O lord of Sachi, should never be addressed to a Brahmana. One, again, should not, in even one's mind, do an injury to a cow. One should, in one's conduct, imitate the cow, and show compassion towards the cow.[359] Hear, O Sakra, what the fruits are that become his, who is devoted to the duty of truth. If such a person gives away a single cow, that one cow becomes equal to a thousand kine. If a Kshatriya, possessed of such qualifications, makes a gift of a single cow, his merit becomes equal to that of a Brahmana's. That single cow, listen, O Sakra which such a Kshatriya gives away becomes the source of as much merit as the single cow that a Brahmana gives away under similar circumstances. Even this is the certain conclusion of the scriptures.