Given to penances and truth, always in Scriptures through duliful services done to his preceptor, gifted with forgiving nature, engaged in the adoration of the deities, possessed of a tranquil soul, pure, enlightened, observant of all duties, and freed from every sort of egotism, that man who makes a gift of a cow to a Brahmana, forsooth, acquires great merit through that act of his, viz., the gift, according to proper rites, of a cow giving profuse milk. Hence, one, with singleness of devotion, observant of truth, and engaged in humbly serving his preceptor, should always make gifts of kine.