Adhyāya 138: Vāyu’s Exempla on Brāhmaṇa-Prabhāva and a Cosmological Clarification
तस्य तत्र चतुर्भागो यो ददाति गवाद्विकम्
tasya tatra caturbhāgo yo dadāti gavādvikam
Maheśvara said: “In this matter, the person who regularly offers food to a cow attains one quarter of the merit that is gained from the continually performed service of cows. For cows possess immense spiritual potency; they are beneficent and grant boons. When worshipped, they bestow the desired results, approving and supporting the fulfillment of one’s intended fruits of action.”
महेश्वर उवाच
Regularly feeding and serving cows is presented as a dharmic act that yields spiritual merit; even the specific act of giving food to a cow grants a defined share—one quarter—of the merit associated with ongoing cow-service, emphasizing disciplined, compassionate giving.
Maheśvara is explaining the religious efficacy of honoring cows: cows are described as powerful and boon-giving, and he quantifies the merit gained by a person who habitually feeds cows, linking the practice to the attainment of desired fruits of action.