Adhyāya 138: Vāyu’s Exempla on Brāhmaṇa-Prabhāva and a Cosmological Clarification
तासु चैव महापुण्यं शुश्रूषा च महाफलम् । अहन्यहनि धर्मेण युज्यते वै गवाह्विक:
tāsu caiva mahāpuṇyaṃ śuśrūṣā ca mahāphalam | ahany ahani dharmeṇa yujyate vai gavāhvikaḥ ||
Service to those cows is itself a source of great merit and yields great spiritual fruit. The person who, day after day, feeds the cows in a righteous manner continually accrues great dharma.
महेश्वर उवाच
Daily, righteous care and feeding of cows is presented as a sustained practice of dharma that generates great puṇya (merit) and yields significant spiritual benefit.
Maheshvara (Śiva), speaking as an authority on dharma, praises the religious and ethical value of serving cows, emphasizing that consistent, day-by-day practice brings continual accumulation of dharma.