Viṣṇu-sahasranāma—Yudhiṣṭhira’s Inquiry and Bhīṣma’s Recitation (विष्णोर्नामसहस्रम्)
देवता भी दीपदान करनेवालेका आदर करते हैं। उसके लिये सम्पूर्ण दिशाएँ निर्मल होती हैं तथा प्रेतलोकमें जानेपर वह मनुष्य सूर्यके समान प्रकाशित होता है ।। तस्माद् दीप: प्रदातव्य: पानीयं च विशेषतः । कपिलां ये प्रयच्छन्ति ब्राह्मणे वेदपारगे
tasmād dīpaḥ pradātavyaḥ pānīyaṃ ca viśeṣataḥ | kapilāṃ ye prayacchanti brāhmaṇe vedapārage ||
Yama sprach: Darum soll man gewiss eine Lampe spenden und insbesondere Trinkwasser darreichen. Wer einem in den Veden vollendeten Brāhmaṇa eine fahlbraune (kapilā) Kuh schenkt, vollbringt ein höchst verdienstvolles Werk—ein mitfühlendes Geben, das Reinheit, Ehre unter den Göttern und strahlendes Wohlergehen jenseits des Todes bringt, gleich der Sonne.
यम उवाच
The verse commends dāna as dharma: give light (a lamp) and, even more urgently, drinking water; and honor Veda-knowing Brāhmaṇas with worthy gifts such as a kapilā cow. Such giving is portrayed as purifying, honored by the gods, and beneficial for one’s post-mortem state.
In Anuśāsana Parva’s instruction on dharma and gifts, Yama speaks about the fruits of charitable acts. He urges specific forms of giving—lamp and water—and praises the merit of gifting a kapilā cow to a Veda-master Brāhmaṇa, linking these acts to purity, divine approval, and radiance in the afterlife.