Adhyāya 138: Vāyu’s Exempla on Brāhmaṇa-Prabhāva and a Cosmological Clarification
तस्य तत्र चतुर्भागो यो ददाति गवाद्विकम्
tasya tatra caturbhāgo yo dadāti gavādvikam
এই বিষয়ত যি ব্যক্তি নিত্য গাইক অন্ন দিয়ে, সি সদায় চলি থকা গোসেৱাৰ ফলৰ পুণ্যৰ এক-চতুৰ্থাংশ লাভ কৰে।
महेश्वर उवाच
Regularly feeding and serving cows is presented as a dharmic act that yields spiritual merit; even the specific act of giving food to a cow grants a defined share—one quarter—of the merit associated with ongoing cow-service, emphasizing disciplined, compassionate giving.
Maheśvara is explaining the religious efficacy of honoring cows: cows are described as powerful and boon-giving, and he quantifies the merit gained by a person who habitually feeds cows, linking the practice to the attainment of desired fruits of action.