Mbh 13.76.2a

"'Bhishma said, "There is no gift, O lord of Earth, that is higher in point of merit than the gift of kine. A cow, lawfully acquired, if given away, immediately rescues the whole race of the giver. That ritual which sprang for the benefit of the righteous, was subsequently declared for the sake of all creatures. That ritual has come down from primeval time. It existed even before it was declared. Verily, O king, listen to me as I recite to thee that ritual which affects the gift of kine.[366] In days of yore when a number of kine (intended to be given away) was brought (before him), king Mandhatri, filled with doubt in respect of the ritual he should observe (in actually giving them away), properly questioned Vrihaspati (the preceptor of the celestials) for an explanation of that doubt. Vrihaspati said, 'Duly observing restraints the while, the giver of kine should, on the previous day, properly honour the Brahmanas and appoint the (actual) time of gift. As regards the kine to be given away, they should be of the class called Rohini. The kine also should be addressed with the words--Samange and Vahule--Entering the fold where the kine are kept, the following Srutis should be uttered,--The cow is my mother. The bull is my sire. (Give me) heaven and earthly prosperity! The cow is my refuge!--Entering the fold and acting in this way, the giver should pass the night there. He should again utter the formula when actually giving away the kine.[367] The giver, thus residing with the kine in the fold without doing anything to restrain their freedom, and lying down on the bare earth (without driving away the gnats and other insects that would annoy him as they annoy the kine), becomes immediately cleansed of all his sins in consequence of his reducing himself to a state of perfect similitude with the kine. When the sun rises in the morning, thou shouldst give away the cow, accompanied by her calf and a bull.