Adhyāya 199: Karma–Jñāna Causality and the Nirguṇa Brahman
Manu’s Instruction
अनेन धर्मप्राप्त्यर्थ शुभा दत्ता पुरानध । धेनुर्विप्राय राजर्षे तप:स्वाध्यायशीलिने,निष्पाप राजर्षे! इसने धर्मकी प्राप्तिके लिये एक तपस्वी और स्वाध्यायशील ब्राह्मणको एक दूध देनेवाली उत्तम गाय दी थी
virūpa uvāca |
anena dharmaprāptyarthaṁ śubhā dattā purā nṛpa |
dhenur viprāya rājarṣe tapaḥsvādhyāyaśīline |
niṣpāpa rājarṣe ||
নিষ্পাপ ৰাজর্ষি! পূৰ্বতে ধৰ্মপ্ৰাপ্তিৰ উদ্দেশ্যে এই ব্যক্তিয়ে তপস্যা আৰু স্বাধ্যায়ত নিবিষ্ট এজন ব্ৰাহ্মণক এক শুভ, উৎকৃষ্ট দুধেল গাই দান কৰিছিল।
विरूप उवाच
Dharma is pursued not only through personal restraint but also through ethically directed generosity—supporting a worthy recipient devoted to tapas and svādhyāya. The verse highlights that giving (especially sustaining gifts like a milch-cow) to the learned and disciplined is a recognized means of acquiring merit.
Virūpa addresses a king (called a royal sage) and recounts a past act: someone gave an excellent milch-cow to a brāhmaṇa known for austerity and Vedic study, explicitly intending the gift as a means to attain dharma/merit.