Adhyāya 199: Karma–Jñāna Causality and the Nirguṇa Brahman
Manu’s Instruction
ततो मे सुकृतं कर्म कृतमात्मविशुद्धये । गावौ च कपिले क्रीत्वा वत्सले बहुदोहने,तदनन्तर मैंने भी अपनी शुद्धिके लिये पुण्यकर्म किया। राजन! दो अधिक दूध देनेवाली कपिला गौएँ, जिनके साथ उनके बछड़े भी थे, खरीदकर उन्हें मैंने एक उज्छवृत्तिवाले ब्राह्मणको विधि और श्रद्धा-पूर्वक दे दिया। प्रभो! उसी गोदानका फल मैं पुनः इसे वापस करना चाहता हूँ
tato me sukṛtaṃ karma kṛtam ātmaviśuddhaye | gāvau ca kapile krītvā vatsale bahudohane |
তাৰপিছত মোৰ আত্মশুদ্ধিৰ বাবে মইও এক পুণ্যকৰ্ম কৰিলোঁ। হে ৰাজন! বাছুৰসহ অধিক দুধ দিয়া দুটা কপিলা গাই কিনি, বিধিমতে আৰু শ্ৰদ্ধাৰে, উচ্ছবৃত্তিৰে জীৱিকা চলোৱা এজন ব্ৰাহ্মণক দান দিলোঁ। প্ৰভু! সেই গোদানৰ ফলেই এতিয়া পুনৰ তাক ঘূৰাই দিবলৈ মই ইচ্ছা কৰোঁ।
विरूप उवाच
Merit is cultivated through dharmic giving performed with proper procedure and faith, especially gifts that sustain life (like cows). Such acts are framed as means of inner purification, and their ‘fruit’ (phala) is treated as a moral-spiritual consequence that one may seek to direct or restore through further righteous intention.
Virūpa recounts a past act done for self-purification: he bought two high-yielding kapilā cows with calves and donated them, ritually and with faith, to a poor Brahmin who lived by gleaning. He then states his wish to return or restore the fruit of that cow-gift, indicating a concern with the ethical accounting of merit and its consequences.