Tilā-Dāna, Dīpa-Dāna, and Nitya-Jalapradāna
Yama–Brāhmaṇa Saṃvāda) | तिलदान-दीपदान-नित्यजलप्रदान (यम-ब्राह्मण संवाद
दोग्ध्रीं दत्त्वा सवत्सां तु नक्षत्रे सोमदैवते । गच्छन्ति मानुषाल्लोकात् सर्वलोकमनुत्तमम्,मृगशिरा नक्षत्रमें दूध देनेवाली गौका बछड़ेसहित दान करके दाता मृत्युके पश्चात् इस लोकसे सर्वोत्तम स्वर्गलोकमें जाते हैं
dogdhrīṁ dattvā savatsāṁ tu nakṣatre somadaivate | gacchanti mānuṣāl lokāt sarvalokam anuttamam ||
Nārada said: One who donates a milch cow together with her calf, at the time of the lunar mansion presided over by Soma, departs after death from the human world and attains the unsurpassed heavenly realm.
नारद उवाच
The verse teaches that dāna, especially go-dāna (gifting a milch cow with her calf), is a powerful act of dharma. When performed with attention to auspicious timing (a nakṣatra associated with Soma), it is said to generate great merit leading to an exalted posthumous destination.
Nārada is describing the फल (result) of a specific charitable act. He states that donors who give a milk-giving cow along with her calf at a Soma-ruled nakṣatra leave the human realm after death and reach an unsurpassed heavenly world.