सर्वेषामेव दानानां कपिलादानमुत्तमम् । ब्राह्मणान्वेषितं पूर्वमृषिदेवसमागमे
sarveṣāmeva dānānāṃ kapilādānamuttamam | brāhmaṇānveṣitaṃ pūrvamṛṣidevasamāgame
Unter allen Gaben (dāna) ist die kapilā-dāna—die Gabe einer fahlfarbenen Kuh—die höchste. Einst wurde sie von den Brāhmaṇas in einer Versammlung von ṛṣis und Devas gesucht und bekräftigt.
Sūta (deduced: continuing narration to brāhmaṇas)
Tirtha: Kapilātīrtha (contextual)
Type: kshetra
Listener: King (primary), with brāhmaṇas as addressed audience in the surrounding passage
Scene: A celestial assembly: sages and devas convene, affirming the supremacy of kapilā-dāna; in the foreground a tawny cow stands adorned, symbolizing the gift.
Purāṇic dharma ranks certain gifts as especially potent; kapilā-dāna is praised as preeminent when performed with right intent.
The verse continues the Kapilātīrtha context, though it focuses chiefly on the excellence of kapilā-dāna.
The prescription is the performance of kapilā-dāna, upheld as the foremost among donations.