Shiva Purana
राज्ञां ममाश्रमस्थानामेष धर्मस्य संग्रहः ॥ गोरक्षणं च वाणिज्यं कृषिर्वैश्यस्य कथ्यते ॥ १६ ॥
This is the collection of religious principles for the kings who reside in my hermitage Cow-keeping and trade are said to be the agriculture of the vaisyas.
english translation
rAjJAM mamAzramasthAnAmeSa dharmasya saMgrahaH ॥ gorakSaNaM ca vANijyaM kRSirvaizyasya kathyate ॥ 16 ॥
hk transliteration by Sanscript