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The Institutes of Vishnu · 1 passage
1. A cow in the act of bringing forth a young one is (comparable to) the earth. 2. By bestowing such a cow upon a Brâhmana, after having decked her with ornaments, he obtains the same reward as if he were to bestow the earth (upon him), [6. 1 See LXVIII, 6, note. LXXXVIII. 1. Y. I, 207.--4. Y. I, 206.] p. 265 3. There is a stanza in regard to this subject: 4. 'One who full of faith and with intense application of mind gives away a pregnant cow, enters heaven for as many Yugas (or ages of the world) as that cow and her calf together have hairs on their bodies.'
Source: Internet Sacred Text Archive, file hin/sbe07/sbe07090.htm.
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