Adhyāya 60: Dāna vs. Yajña—Royal Giving, Protection, and Karmic Share
सुवर्णशंगैस्तु विराजितानां गवां सहस्नस्यथ नर: प्रदानात् । प्राप्नोति पुण्यं दिवि देवलोक- मित्येवमाहुर्दिवि देवसंघा:
suvarṇaśaṅgais tu virājitānāṁ gavāṁ sahasrasya atha naraḥ pradānāt | prāpnoti puṇyaṁ divi devalokam ity evam āhur divi devasaṅghāḥ ||
Vaiśampāyana sprach: Wer tausend Kühe verschenkt, deren Hörner mit Gold geschmückt sind, erlangt Verdienst und gelangt zur göttlichen Welt im Himmel—so verkünden es die Versammlungen der Götter, die im himmlischen Bereich wohnen.
वैशम्पायन उवाच
The verse teaches that generous, ritually valued charity—specifically the grand gift of a thousand cows adorned with gold—produces puṇya (religious merit) and is traditionally believed to lead to attainment of Devaloka (the celestial world).
Vaiśampāyana reports a traditional claim attributed to the heavenly gods: that performing a major act of donation (sahasra-go-dāna) results in heavenly reward. It functions as an authoritative endorsement of dāna within the Anuśāsana Parva’s instruction on dharma.