Mbh 13.76.2c

The man who, instead of a cow, gives away the usual value thereof or cloths or gold, comes to be regarded as the giver of a cow. The giver, when giving away the usual value of a cow (as the substitute of a cow) should utter the words,--This cow with face upturned is being given away. Do thou accept her!--The man who gives away cloths (as the substitute of a cow) should utter the words,--Bhavitavya--(meaning that the gift should be regarded as representing a cow). The man who gives away gold (as the substitute of a cow) should utter the word,--Vaishnavi (meaning, this gold that I give away is of the form and nature of a cow).--Even these are the words that should be uttered in the order of the kind of gift mentioned above. The reward that is reaped by making such vicarious gifts of kine is residence in Heaven for six and thirty thousand years, eight thousand years, and twenty thousand years respectively. Even these are the merits, respectively, of gifts of things as substitute of kine. While as regards him who gives an actual cow all the merits that attach to vicarious gifts of kine become his at only the eight step (homewards) of the recipient.[368] He that gives an actual cow becomes endued with righteous behaviour in this world. He that gives the value of a cow becomes freed from every kind of fear. He that gives a cow (as a substitute in way for a real cow) never meet with sorrow. All the three, as also they that regularly go through their ablutions and other acts at early dawn, and he that is well-conversant with the Mahabharata, it is well-known, attain to the regions of Vishnu and Soma. Having given away a cow, the giver should, for three nights, adopt the vaccine vow, and pass one night with kine. Commencing again from that lunation, numbering the eight, which is known by the name of Kamya, he should pass three nights, supporting himself entirely on milk and urine and dung of the cow.