Gavāṃ Māhātmya — Go-dāna, Yajña-ādhāra, and Goloka
Brahmā–Indra–Surabhi Itihāsa
वयोपपन्नं लीलांगं सर्वरत्नसमन्वितम् । गन्धर्वाप्सरसां लोकान् दत्त्वा प्राप्नोति मानव:
vayopapannaṁ līlāṅgaṁ sarvaratnasamanvitam | gandharvāpsarasāṁ lokān dattvā prāpnoti mānavaḥ ||
যে ব্যক্তি যৌবনে পরিপূর্ণ, সুগঠিত অঙ্গবিশিষ্ট ষাঁড়কে সর্বপ্রকার রত্নে বিভূষিত করে দান করে, সে গন্ধর্ব ও অপ্সরাদের লোক লাভ করে।
वसिष्ठ उवाच
The verse teaches that dāna performed with discernment—giving a gift that is fit, valuable, and complete (a prime, well-formed bull adorned with jewels)—produces elevated spiritual merit, here expressed as attainment of refined heavenly realms.
In Vasiṣṭha’s instruction on dharma and the fruits of charitable acts, he specifies a particular form of gift (donating a prime, ornamented bull) and states its result: the donor reaches the worlds associated with Gandharvas and Apsarases.