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 said: Therefore one should certainly give a lamp, and especially offer drinking water. Those who present a tawny (kapilā) cow to a Brāhmaṇa who has mastered the Vedas perform a highly meritorious act—compassionate giving that brings purity, honor among the gods, and radiant well-being beyond death, like the sun.
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.