Shloka 196
अन्निहोत्रं च यत्नेन सर्वश: प्रतिपालयेत । उपानह (जूता), छत्र तथा कपिला गौका भी यथोचित रीतिसे दान करना चाहिये। पुष्कर तीर्थमें वेदोंके पारंगत विद्वान् ब्राह्गणणको कपिला गाय देनी चाहिये और अग्निहोत्रके नियमका सब तरहसे प्रयत्नपूर्वक पालन करना चाहिये
agnihotraṃ ca yatnena sarvaśaḥ pratipālayet | upānahau chatraṃ tathā kapilāṃ gāṃ ca yathocita-rītyā dānaṃ kuryāt | puṣkare tīrthe vedapāragaṃ vidvān brāhmaṇaṃ kapilā-godānena pūjayet, agnihotra-vidhiṃ ca sarvathā yatnapūrvakaṃ pālayet |
Yama teaches that one should diligently maintain the Agnihotra in every respect. Along with this disciplined observance, one should give appropriate gifts—such as footwear and an umbrella—and, in particular, a tawny (kapilā) cow. At the sacred ford of Puṣkara, a learned Brahmin well-versed in the Vedas should be honored by the gift of a kapilā cow, while the rules of Agnihotra are to be upheld with careful effort in all ways.
यम उवाच
Educational Q&A
Dharma is upheld through disciplined ritual observance (especially Agnihotra) and through appropriate charitable giving; honoring Veda-learned Brahmins at sacred places like Puṣkara is presented as a meritorious form of dāna.
Yama is instructing the listener on proper conduct: maintain the Agnihotra carefully and perform prescribed gifts—footwear, umbrella, and notably a kapilā cow—especially as an offering of honor to a Veda-versed Brahmin at Puṣkara tīrtha.