Mahabharata Anushasna Parva Chapter 130:3

Mahabharata Anushasna Parva (Dana Dharma Parva) Chapter 130:3 The deities ordain that on every side of such a person there should be blazing light. Verily, when the giver of lights repairs to the world of the dead, he himself blazes forth in pure effulgence like a second Surya. Hence, one should give lights while here and water for drink in especial. Listen now to what the merits are of the person who makes the gift of a Kapila cow to a Brahmana conversant with the Vedas, especially if the gift be made in Pushkara. Such a man is regarded as having made a gift of a hundred kine with a bull, a gift that is productive of eternal merit. The gift of a single Kapila cow is capable of cleansing whatever sins the giver may be guilty of even if those sins be as grave. Brahmanicide, for the gift of a single Kapila cow is regarded as equal in point of merit to that of a hundred kine. Hence, one should give away a Kapila cow at that Pushkara which is regarded as the senior (of the two Tirthas known by that name) on the day of the full moon in the month of Karttika. Men that succeed in making such a gift have never to encounter distress of any kind, or sorrow, or thorns giving pain. That man who gives away a pair of sandals unto a superior Brahmana that is deserving of the gift, attains to similar merits. By giving away an umbrella a person obtains comfortable shade in the next world. (He will not have to be exposed to the sun). A gift made to a deserving person is never lost. It is certain to produce agreeable consequences to the giver.' Hearing these opinions of Chitragupta, Surya's hairs stood on their ends. Endued with great splendour, he addressed all the deities and the Pitris, saying 'Ye have heard the mysteries relating to duty, as propounded by the high-souled Chitragupta. Those human beings who, endued with faith, make these gifts unto high-souled Brahmanas, become freed from fear of every kind. These five kinds of men, stained with vicious deeds, have no escape. Verily, of sinful behaviour and regarded as the worst of men, they should never be talked to. Indeed they should always be avoided. Those five are he who is the slayer of a Brahmana, he who is the slayer of a cow, he who is addicted to sexual congress with other people's wives, he who is bereft of faith (in the Vedas), and he who derives his sustenance by selling the virtue of his wife. These men of sinful conduct, when they repair to the region of the dead, rot in hell like worms that live upon pus and blood. These five are avoided by the Pitris, the deities, the Snataka Brahmanas, and other regenerate persons that are devoted to the practice of penances.'