Mahabharata Anushasna Parva Chapter 73:5

Mahabharata Anushasna Parva (Dana Dharma Parva) Chapter 73:5 By giving away a cow that is of good disposition, that quietly suffers herself to be milked, that always brings forth living and hale calves, and that does not fly away from the owner's abode, the giver enjoys felicity in the next world for as many years as there are hairs on her body. Similarly, by giving unto a Brahmana a bull that is capable of bearing heavy burden, that is young and strong and docile, that quietly bears the yoke of the plough, and that is possessed of such energy as is sufficient to undergo even great labour one attains to such regions as are his who gives away ten kine. That person, who rescues kine and Brahmanas (from danger) in the wilderness, O Kausika, becomes himself rescued from every kind of calamity. Hear what his merit is.The merit such a man acquires is equal to the eternal merit of a Horse-sacrifice. Such a person attains to whatever end he desires at the hour of death. Many a region of felicity,—in fact, whatever happiness he covets in his heart,—becomes attainable to him in consequence of such an act of his. Verily, such man, permitted by kine, lives honoured in every region of felicity. That man, who follows kine every day in the woods himself subsisting the while on grass and cowdung and leaves of trees, his heart freed from desire of fruit, his senses restrained from every improper object and his mind purified of all dross,—that man,—O thou of a hundred sacrifices, lives in joy and freed from the dominion of desire in my region or in any other region of happiness that he wishes, in the company of the deities!'