In the sacred Varāha Purāṇa, within the narrative of Śvetavinītāśva, there unfolds a profound account of the greatness of gifting cows, each imbued with unique spiritual merit. The tale begins with the revered salt-cow. To one who is learned in the Veda and its branches, a Śrotriya who maintains the sacred fire, the ritual of gifting the salt-cow is prescribed. After performing the worship and reciting the appropriate mantra, the donor sits near the tail of the cow. He is to cover her with a pair of garments, and as a mark of respect, he offers a blanket as a gift. The Brahmin recipient is honored according to the previously stated procedures, following the prescribed rites with care and reverence. Reciting the sacred mantra, the cow is then offered. She, the salt-cow, is recognized among all beings as the knower of taste, and is honored by all the gods. After giving the cow accompanied by salt, the donor remains for a day, reflecting on the act. According to one’s means, whether it be a thousand or a hundred, or whatever is possible, gold is also given. The scripture assures, O human, that whoever hears this account with devotion, or enables others to hear it, gains merit. Thus concludes the one hundred and eighth chapter, celebrating the greatness of the salt-cow. The narrative continues, now extolling the gift of the cotton cow. At auspicious times—such as the solstice, sacred conjunctions, the beginnings of new ages, or when one is afflicted by planetary influences, after witnessing ominous dreams or wonders—the cotton cow is to be offered. The cow, smeared with cow dung, is laid upon darbha grass and sesame seeds. She is worshipped with incense, lamps, and offerings, all performed without envy. The lowest form of offering is by weight, but one must avoid deceit in matters of wealth. The calf is prepared as a fourth part of the cow, following the rule, and adorned with golden horns and silver hooves. When the cotton cow is made complete in every way, with faith, she is given by the donor’s own hand, with earnest effort and devotion. The scripture proclaims: by you, O cow, the entire host of gods exists; without you, none remains. Thus ends the one hundred and ninth chapter, honoring the greatness of giving the cotton cow. The story then turns to the unsurpassed merit in gifting the grain cow. At the solstice, equinox, or especially in the month of Kārttika, the supreme rite of gifting grain and a cow is explained. The merit attained by giving ten cows is spoken of, but the grain cow surpasses even this. The wise one prepares a black antelope skin, placing it as before. The cow chosen is of the highest quality and furnished with four droṇas of grain. The calf is arranged according to the rule, being a fourth part of the cow. Her horns are made of gold, her hooves adorned with silver. Her nose is fashioned with gomeda gems, aguru, and sandalwood; her teeth are made of pearls; her mouth is formed of clarified butter and honey. Her legs are made of sugarcane stalks, and her tail is furnished with fine cloth. To complete the offering, footwear, sandals, an umbrella, a vessel, and various offerings for satisfaction are given. After worshipping her as before, performing lamp offerings and similar rites, the donor circumambulates her three times and bows down in prostration, seeking acceptance and grace from the best of twice-born. The fortune that resides in Govinda, the fire, the Gāyatrī—the very essence of Brahman—the moonlight in the moon, and the radiance in the sun, all these, the goddess who is the essence of all, abides in the form of grain. Thus, having given the grain cow, circumambulating and seeking forgiveness from the Brahmin, the donor accrues merit—so much, and even more, is the fruit of gifting a rice-cow. In this world, such an act brings increase in good fortune, lifespan, and health. Thus concludes the one hundred and tenth chapter, describing the greatness of gifting the grain cow, in the Śvetavinītāśva narrative of the glorious Varāha Purāṇa.