"Sakra said, 'I see, O Grandsire, that those who are residents of the region of kine transcend by their resplendence the prosperity of the denizens of heaven and pass them by (as beings of an inferior station). This has raised a doubt in my mind. Of what kind, O holy one, are the regions of kine? Tell me all about them, O sinless one! Verily, what is the nature of those regions that are inhabited by givers of kine? I wish to know this of what kind are those regions? What fruits do they bring? What is the highest object there which the denizens thereof succeeds in winning? What are its virtues? How also do men, freed from every kind of anxiety, succeed in going to those regions? For what period does the giver of a cow enjoy the fruits that are borne by his gift? How may persons make gifts of many kine and how may they make gifts of a few kine? What are the merits attaching to gifts of many kine and what those that attach to gifts of a few only? How also do persons become givers of kine without giving any kine in reality? Do thou tell me all this. How does one making gifts of even many kine, O puissant lord, become the equal of one that has made gift of only a few kine? How also does one who make gifts of only a few kine succeed in becoming the equal of one who has made gifts of many kine? What kind or Dakshina is regarded as distinguished for pre-eminence in the matter of gifts of kine? It behoveth thee, O holy one, to discourse unto me on all this agreeably to truth.'"
"The Grandsire said, 'The questions thou hast asked me in respect of kine, beginning with their gift, are such that there is none else in the three worlds, O thou of a hundred sacrifices, who could put them! There are many kinds of regions, O Sakra, which are invisible to even thee. Those regions are seen by me, O Indra, as also by those women that are chaste and that have been attached to only one husband. Rishis observant of excellent vows, by means of their deeds of righteousness and piety, and Brahmanas of righteous souls, succeed in repairing to them in even their fleshy forms. Men that are observant of excellent vows behold those regions which resemble the bright creations of dreams, aided by their cleansed minds and by that (temporary) emancipation which succeeds the loss of one's consciousness of body. 1 Listen, O thou of a thousand eyes, to me as I tell thee what the attributes are with which those regions are endued. There the very course of Time is suspended. Decrepitude is not there, nor Fire which is omnipresent in the universe. There the slightest evil does not occur, nor disease, nor weakness of any kind. The kine that live there, O Vasava, obtain the fruition of every desire which they cherish in their hearts. I have direct experience of what I say unto thee. Capable of going everywhere at will and actually repairing from place to place with ease, they enjoy the fruition of wish after wish as it arises in their minds. Lakes and tanks and rivers and forests of diverse kinds, and mansions and hills and all kinds of delightful objects,--delightful, that is, to all creatures,--are to be seen there. There is no region of felicity that is superior to any of these of which I speak. All those foremost of men, O Sakra, who are forgiving unto all creatures, who endure everything, who are full of affection for all things, who render dutiful obedience unto their preceptors, and who are free from pride and vanity, repair to those regions of supreme felicity. He, who abstains from every kind of flesh, who is possessed of a cleansed heart, who is endued with righteousness, who worships his parents with reverence, who is endued with truthfulness of speech and conduct, who attends with obedience upon the Brahmanas, who is faultless in conduct, who never behaves with anger towards kine and towards the Brahmanas, who is devoted to the accomplishment of every duty, who serves his preceptors with reverence, who is devoted for his whole life to truth and to gifts, and who is always forgiving towards all transgression against himself, who is mild and self-restrained, who is full of reverence for the deities, who is hospitable to all guests, who is endued with compassion,--verily, he, who is adorned with these attributes,--succeeds in attaining to the eternal and immutable region of kine. He, who is stained with adultery, sees not such a region; nor he, who is a slayer of his preceptor; nor he, who speaks falsely or indulges in idle boasts; nor he, who always disputes with others; nor he who behaves with hostility towards the Brahmanas. Indeed, that wicked wight, who is stained with such faults fails to attain even a sight of these regions of felicity; also he that injures his friends; also he that is full of guile; also he that is ungrateful; also he that is a cheat; also he that is crooked in conduct; also he that is a disregarder of religion; also he that is a slayer of Brahmanas. Such men are incapable of beholding in even imagination the region of kine that is the abode of only those who are righteous of deeds. I have told thee everything about the region of kine in minute detail
http://www.sacred-texts.com/hin/m13/m13b037.htm
"The Grandsire said, 'The questions thou hast asked me in respect of kine, beginning with their gift, are such that there is none else in the three worlds, O thou of a hundred sacrifices, who could put them! There are many kinds of regions, O Sakra, which are invisible to even thee. Those regions are seen by me, O Indra, as also by those women that are chaste and that have been attached to only one husband. Rishis observant of excellent vows, by means of their deeds of righteousness and piety, and Brahmanas of righteous souls, succeed in repairing to them in even their fleshy forms. Men that are observant of excellent vows behold those regions which resemble the bright creations of dreams, aided by their cleansed minds and by that (temporary) emancipation which succeeds the loss of one's consciousness of body. 1 Listen, O thou of a thousand eyes, to me as I tell thee what the attributes are with which those regions are endued. There the very course of Time is suspended. Decrepitude is not there, nor Fire which is omnipresent in the universe. There the slightest evil does not occur, nor disease, nor weakness of any kind. The kine that live there, O Vasava, obtain the fruition of every desire which they cherish in their hearts. I have direct experience of what I say unto thee. Capable of going everywhere at will and actually repairing from place to place with ease, they enjoy the fruition of wish after wish as it arises in their minds. Lakes and tanks and rivers and forests of diverse kinds, and mansions and hills and all kinds of delightful objects,--delightful, that is, to all creatures,--are to be seen there. There is no region of felicity that is superior to any of these of which I speak. All those foremost of men, O Sakra, who are forgiving unto all creatures, who endure everything, who are full of affection for all things, who render dutiful obedience unto their preceptors, and who are free from pride and vanity, repair to those regions of supreme felicity. He, who abstains from every kind of flesh, who is possessed of a cleansed heart, who is endued with righteousness, who worships his parents with reverence, who is endued with truthfulness of speech and conduct, who attends with obedience upon the Brahmanas, who is faultless in conduct, who never behaves with anger towards kine and towards the Brahmanas, who is devoted to the accomplishment of every duty, who serves his preceptors with reverence, who is devoted for his whole life to truth and to gifts, and who is always forgiving towards all transgression against himself, who is mild and self-restrained, who is full of reverence for the deities, who is hospitable to all guests, who is endued with compassion,--verily, he, who is adorned with these attributes,--succeeds in attaining to the eternal and immutable region of kine. He, who is stained with adultery, sees not such a region; nor he, who is a slayer of his preceptor; nor he, who speaks falsely or indulges in idle boasts; nor he, who always disputes with others; nor he who behaves with hostility towards the Brahmanas. Indeed, that wicked wight, who is stained with such faults fails to attain even a sight of these regions of felicity; also he that injures his friends; also he that is full of guile; also he that is ungrateful; also he that is a cheat; also he that is crooked in conduct; also he that is a disregarder of religion; also he that is a slayer of Brahmanas. Such men are incapable of beholding in even imagination the region of kine that is the abode of only those who are righteous of deeds. I have told thee everything about the region of kine in minute detail
http://www.sacred-texts.com/hin/m13/m13b037.htm
