Mbh 13.76.2b

As the reward of such an act, heaven will certainly become attainable to thee. The blessings also that are indicated by the Mantras will also be thine. The Mantras contain these references to kine: Kine are endued with the elements of strength and energetic exertion. Kine have in them the elements of wisdom. They are the source of that immortality which sacrifice achieves. They are the refuge of all energy. They are the steps by which earthly prosperity is won. They constitute the eternal course of the universe. They lead to the extension of one's race. Let the kine (I give away) destroy my sins. They have that in them which partakes in the nature of both Surya, and Soma. Let them be aids to my attainment of heaven. Let them betake themselves to me as a mother takes to her offspring. Let all other blessings also be mine that have not been named in the Mantras I have uttered! In the alleviation or cure of phthisis and other wasting diseases, and in the matter of achieving freedom from the body, if a person takes the help of the five products of the cow, kine become inclined to confer blessings upon the person like the river Saraswati--Ye kine, ye are always conveyers of all kinds of merit! Gratified with me, do ye appoint a desirable end for me! I have today become what ye are! By giving you away, I really give myself away. (After these words have been uttered by giver, the receiver should say),--Ye are no longer owned by him who gives you away! Ye have now become mine. Possessed of the nature of both Sutya and Soma, do ye cause both the giver and the receiver to blaze forth with all kinds of prosperity!--(As already indicated), the giver should duly utter the words occurring in the first part of the above verse. The regenerate recipient, conversant with the ritual that regulates the gift of kine, should, when receiving the kine in gift, utter (as already) said the words occurring in the latter half of the above verse.