Mbh 13.81.2

"'Bhishma said, "Kine are the foremost of all objects. They are highly sacred and they rescue men (from all kinds of sin and distress). With their milk and with the Havi manufactured therefrom, kine uphold all creatures in the universe. O best of the Bharatas, there is nothing that is more sacred than kine. The foremost of all things in the three worlds, kine are themselves sacred and capable of cleansing others. Kine reside in a region that is even higher than the region of the deities. When given away, they rescue their givers. Men of wisdom succeed in attaining to Heaven by making gifts of kine. Yuvanaswa's son Mandhatri, Yayati, and (his sire) Nahusha, used always to give away kine in thousands. As the reward of those gifts, they have attained to such regions as are unattainable by the very deities. There is, in this connection, O sinless one, a discourse delivered of old. I shall recite it to thee. Once on a time, the intelligent Suka, having finished his morning rites, approached with a restrained mind his sire, that foremost of Rishis, viz., the Island-born Krishna, who is acquainted with the distinction between that which is superior and that which is inferior, and saluting him, said, 'What is that sacrifice which appears to thee as the foremost of all sacrifices? What is that act by doing which men of wisdom succeed in attaining to the highest region? What is that sacred act by which the deities enjoy the felicity of Heaven? What constitutes the character of sacrifice as sacrifice? What is that upon which sacrifice rests? What is that which is regarded as the best by the deities? What is that sacrifice which transcends the sacrifices of this world? Do thou also tell me, O sire, what is that which is the most sacred of all things.' Having heard these words of his son, O chief of Bharata's race, Vyasa, the foremost of all persons conversant with duties, discoursed as follows unto him.