Listen now to the account from the Śrī Varāha Purāṇa, where the greatness of the Kapilā cow and the merits of her gift are extolled. Among the sacred cows, the ninth is known for her reddish hue, and the tenth is distinguished by a tawny tail. These cows are endowed with all auspicious marks, adorned in beauty and splendor. Of them all, the Kapilā cow stands supreme: she bestows both worldly enjoyment and ultimate liberation, and she grants the devotee the path that leads to Viṣṇu. Thus concludes the one hundred and eleventh chapter, the tale of the white and humble horse, and the glory of gifting the Kapilā cow. But now, O King, listen further to the praises of other sacred gifts: the two-faced cow, the golden pot, and the Purāṇas themselves. Attend closely as I recount the merit earned by giving the two-faced cow, and especially the Kapilā cow, whose virtues you have asked me to describe. This Kapilā cow, ever pure and marked by her unique traits, is always to be known as the sacrificial cow. She is the purest among the pure, the most auspicious among all that is auspicious, the highest of austerities, and the supreme of vows. She is especially revered when given as a gift while producing offspring. What merit arises from such a gift? Hear, for even by listening to this account, one is freed from all sins—there can be no doubt. The Kapilā cow is intended for the sacred Agnihotra and other sacrifices. Among all holy places and secret shrines on earth, and among the sacred Agnihotra offerings that the twice-born perform morning and evening with various mantras, the Kapilā cow is preeminent. Those excellent twice-born who offer Agnihotra rise in radiant aerial chariots, glowing like the sun itself. The tawny cow, with her reddish-brown eyes, bestows the happiness of the sun. Such tawny cows, marked by auspicious features as described before, are praised at sacred river confluences and are said to destroy all sins. Alongside them, the fire-born cow and the goddess Suvarṇā are also honored. But heed well: one who has fallen from righteousness is to be regarded as the lowest of the low, like a Caṇḍāla. Such individuals must be shunned from afar, just as one keeps dogs away from a sacrifice. Śūdras who engage in sinful acts should not be spoken to or accepted, for they consume the filth of the earth and are destined to be reborn as dung-eaters for countless lifetimes. Listen to their fate: they dwell for a hundred million years in the dreadful hell called Raurava. Released from the womb of a dog, they become worms that feed on excrement, and again and again they are born, never attaining deliverance. From that time onward, even their ancestors dwell among the impure. Therefore, such a person must always be avoided by brāhmaṇas on earth. If a brāhmaṇa comes into contact with such impurity, he should perform the prājāpatya penance to purify himself. Of what use are many other gifts, even if they number in the millions? The greatest merit lies in waiting for a cow about to give birth and gifting her at that sacred time. When the face of the calf is seen at the opening of the womb, that is the auspicious moment. O Earth, as many hairs as are on the body of a cow with her calf, so many are the blessings for one who gives such a gift. Those who always give tawny cows dwell eternally in Brahma's world. When the donor places gold or even silver in the hand of a worthy Brahmin, and pours water into his palm while reciting pure words, the earth thus given becomes filled with jewels—there is no doubt of this. Pleasing the ancestors in this way, the giver attains the supreme abode that is called Vishnu’s.