The man who, instead of a cow, gives away the usual value thereof or cloths or gold, is considered as the giver of a cow. The giver, when giving away the usual value of a cow, should utter the words. This cow with face lipuurned is being given away. Do you accept her. The man who gives away cloths should utter the words, Bhavitavya (this should be regarded as representing a cow). The man who gives away gold should utter the word Vaishnavi i.e., the gold of the form and nature of a cow.