Gavāṃ Māhātmya — Go-dāna, Yajña-ādhāra, and Goloka
Brahmā–Indra–Surabhi Itihāsa
समानवत्सां गौरीं तु थेनुं दत्त्वा पयस्विनीम् । सुव्रतां वस्त्रसंवीतां वसूनां लोकमाप्नुयात्,जो गौर वर्णवाली और दूध देनेवाली शुभलक्षणा गौको वस्त्र ओढ़ाकर समान रंगवाले बछड़ेसहित दान करता है, वह वसुओंके लोकमें जाता है
samānavatsāṃ gaurīṃ tu dhenuṃ dattvā payasvinīm | suvratāṃ vastrasaṃvītāṃ vasūnāṃ lokam āpnuyāt ||
قال فاسيشثا: من تصدّق ببقرةٍ بيضاءَ اللون غزيرةِ اللبن، مع عجلٍ مماثلٍ لها لونًا، وقد كساها ثوبًا وكان على سيرةٍ قويمـة، بلغ عالمَ الفَسُو (Vasus).
वसिष्ठ उवाच
The verse teaches that disciplined, respectful charity—specifically gifting a healthy milk-giving cow with a matching calf and proper presentation—constitutes dharma and yields exalted merit, symbolized by attaining the realm of the Vasus.
Vasiṣṭha is enumerating the fruits of specific gifts (dāna-phala). Here he states the spiritual result of donating a well-adorned milch-cow together with her calf: the donor reaches Vasuloka, the world associated with the Vasus.