' He should again utter the formula when
actually giving away the kine.[367] The giver, thus residing with the
kine in the fold without doing anything to restrain their freedom, and
lying down on the bare earth (without driving away the gnats and other
insects that would annoy him as they annoy the kine), becomes immediately
cleansed of all his sins in consequence of his reducing himself to a
state of perfect similitude with the kine. When the sun rises in the
morning, thou shouldst give away the cow, accompanied by her calf and a
bull. As the reward of such an act, heaven will certainly become
attainable to thee. The blessings also that are indicated by the Mantras
will also be thine. The Mantras contain these references to kine: Kine
are endued with the elements of strength and energetic exertion. Kine
have in them the elements of wisdom. They are the source of that
immortality which sacrifice achieves. They are the refuge of all energy.
They are the steps by which earthly prosperity is won. They constitute
the eternal course of the universe. They lead to the extension of one's
race. Let the kine (I give away) destroy my sins. They have that in them
which partakes in the nature of both Surya, and Soma. Let them be aids to
my attainment of heaven. Let them betake themselves to me as a mother
takes to her offspring.
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