Shiva Purana
सर्वतीर्थावगाहेन गां कोटिप्रदानतः ॥ तत् फलं लभते शंभोः कथाश्रवणतो मुने ॥ २२ ॥
O sage, by listening to the story of Śiva one derives the benefit and merit derived from ablution in the sacred rivers and from gifting away a crore of cows.
english translation
sarvatIrthAvagAhena gAM koTipradAnataH ॥ tat phalaM labhate zaMbhoH kathAzravaNato mune ॥ 22 ॥
hk transliteration by Sanscript