Gavāṃ Māhātmya — Go-dāna, Yajña-ādhāra, and Goloka
Brahmā–Indra–Surabhi Itihāsa
यावन्ति रोमाणि भवन्ति धेन्वा- स्तावन्ति वर्षाणि महीयते सः । स्वर्गच्युतश्नापि ततो नूलोके प्रसूयते वै विपुले गृहे स:
yāvanti romāṇi bhavanti dhenvāḥ tāvanti varṣāṇi mahīyate saḥ | svargacyutaḥ śnāpi tato nūloke prasūyate vai vipule gṛhe saḥ ||
قال فاسيشثا: «بعدد ما على جسد البقرة من شعر، يكون مُعطيها مُكرَّمًا في السماء تلك السنين. فإذا نَفِدَ ذلك الثواب وسقط من السماء، وُلِدَ من جديد في عالم البشر هذا في بيتٍ ذي سَعَةٍ وثراء».
वसिष्ठ उवाच
The verse teaches the karmic fruit of dāna, specifically go-dāna: a measurable heavenly reward (honor in Svarga) followed by an auspicious human rebirth (in a prosperous family) once the accumulated merit is spent.
Vasiṣṭha is describing the posthumous outcome for a person associated with the meritorious act being discussed (contextually, gifting a cow): first enjoying honor in heaven for a long duration, then returning to human birth in favorable circumstances after the heavenly merit is exhausted.