गोमहात्म्य-प्रश्नोत्तरम्
Saudāsa–Vasiṣṭha on the Purifying Power of Cows
सुवर्ण दक्षिणामाहुर्गोप्रदाने महाद्युते । सुवर्ण परमित्युक्त दक्षिणार्थमसंशयम्
suvarṇa-dakṣiṇām āhur go-pradāne mahā-dyute | suvarṇaṃ param ity uktaṃ dakṣiṇārtham asaṃśayam ||
মহাতেজস্বী! গোদানত স্বৰ্ণ-দক্ষিণা দিয়াৰ বিধান আছে। দক্ষিণাৰ বাবে স্বৰ্ণকেই পৰম (সৰ্বোত্তম) বুলি কোৱা হৈছে—ইয়াত সন্দেহ নাই।
पितामह उवाच
When performing go-dāna (gift of cows), one should also give an appropriate dakṣiṇā; gold is upheld as the best form of such dakṣiṇā, emphasizing completeness and sincerity in charitable rites.
Bhīṣma (Pitāmaha), while instructing on dāna-dharma in Anuśāsana Parva, explains the proper procedure for cow-gifting and states the traditional rule that gold should accompany the gift as dakṣiṇā.