Mbh 3.199.8a

“Markandeya said, ‘O king, I will now speak on another sacred subject appertaining to eternal interests and capable of washing off all sins. Listen thou with rapt attention. O thou foremost of the Bharatas, the merit equal to that of giving away a Kapila cow in (the tirtha called) Jyeshtha-Pushkara arises from washing the feet of Brahmanas. As long as the earth remains wet with water which a Brahmana hath touched with his feet, so long do Pitris drink water of cups made of lotus-leaves. If the guest is welcomed (with enquiries about his welfare), the deities of fire become glad; and if he is offered a seat, it is the god of a hundred sacrifices, who is gratified. If his feet are washed, it is the Pitris who are delighted; and if he is fed it is Prajapati that is pleased. One should with collected soul, give a cow when (during her throes) the feet and head of her calf are visible, before her delivery is complete. A cow with her calf in the air in course of falling from the uterus to the earth, is to be regarded as equal to the earth herself. He, therefore, that giveth away such a cow, reapeth the merit of giving away the earth. And he that giveth away such a cow, is adored in heaven for as many thousands of Yugas as there are bristles on the bodies of the animal and her young one together. And, O Bharata, he that having accepted a thing in gift giveth it away immediately unto a person that is virtuous and honest, reapeth very great merit. Without doubt, he reapeth the fruit of giving away the whole earth to her utmost limits and with her oceans and seas and caves, her mountains and forests and woods. That Brahmana who eateth in silence from a plate, keeping his hands between his knees, succeedeth in rescuing others. And those Brahmanas that abstain from drink and who are never spoken of by others as having any faults and who daily read the Samhitas, are capable of rescuing others.