Shloka 13
Gavāṃ Māhātmya — Go-dāna, Yajña-ādhāra, and Goloka
Brahmā–Indra–Surabhi Itihāsa
समानवत्सां धूम्रां तु थेनुं दत््वा पयस्विनीम् । सुव्रतां वस्त्रसंवीतां याम्यलोके महीयते
samānavatsāṃ dhūmrāṃ tu dhenuṃ dattvā payasvinīm | suvratāṃ vastrasaṃvītāṃ yāmyaloke mahīyate ||
বসিষ্ঠে ক’লে— যি পুৰুষে দুধ দিয়া সুলক্ষণী ধূম্ৰবৰ্ণা গাইক, ধূম্ৰবৰ্ণ বাছুৰসহ, বস্ত্ৰেৰে আৱৃত কৰি দান কৰে, সি যমলোকত সন্মানিত হয়।
वसिष्ठ उवाच
Educational Q&A
That dāna (charitable giving), when done thoughtfully—giving a truly useful gift (a milk-yielding cow), complete with its calf and proper care (clothing/covering)—is a powerful dharmic act that yields honor and merit, even in the afterlife.
Vasiṣṭha is describing the फल (result) of a specific form of charity: donating a smoky-grey milch cow together with a matching calf and with the cow respectfully clothed. He states that the donor is honored in Yama’s realm.