Adhyāya 60: Dāna vs. Yajña—Royal Giving, Protection, and Karmic Share
सुवर्णशंगैस्तु विराजितानां गवां सहस्नस्यथ नर: प्रदानात् । प्राप्नोति पुण्यं दिवि देवलोक- मित्येवमाहुर्दिवि देवसंघा:,'सोनेसे मढ़े हुए सींगोंद्वारा सुशोभित होनेवाली एक हजार गौओंका दान करनेसे मनुष्य स्वर्गमें पुण्यमय देवलोकको प्राप्त होता है--ऐसा स्वर्गवासी देववृन्द कहते हैं
suvarṇaśaṅgais tu virājitānāṁ gavāṁ sahasrasya atha naraḥ pradānāt | prāpnoti puṇyaṁ divi devalokam ity evam āhur divi devasaṅghāḥ ||
Vaiśampāyana said: By gifting a thousand cows whose horns are adorned with gold, a man gains merit and reaches the divine world in heaven—so declare the assemblies of gods who dwell in the celestial realm.
वैशम्पायन उवाच
The verse teaches that generous, ritually valued charity—specifically the grand gift of a thousand cows adorned with gold—produces puṇya (religious merit) and is traditionally believed to lead to attainment of Devaloka (the celestial world).
Vaiśampāyana reports a traditional claim attributed to the heavenly gods: that performing a major act of donation (sahasra-go-dāna) results in heavenly reward. It functions as an authoritative endorsement of dāna within the Anuśāsana Parva’s instruction on dharma.