Gavāṃ Māhātmya — Go-dāna, Yajña-ādhāra, and Goloka
Brahmā–Indra–Surabhi Itihāsa
समानवत्सां शबलां थेनुं दत्त्वा पयस्विनीम् । सुव्रतां वस्त्रसंवीतां सोमलोके महीयते,जो पुरुष दूध देनेवाली सुलक्षणा चितकबरी गौको वस्त्र ओढ़ाकर चितकबरे बछड़ेसहित दान करता है, वह चन्द्रलोकमें पूजित होता है
samānavatsāṃ śabalāṃ dhenuṃ dattvā payasvinīm | suvratāṃ vastrasaṃvītāṃ somaloke mahīyate ||
Vasiṣṭha said: A man who donates a milk-yielding, well-marked speckled cow together with her calf of the same kind, and who respectfully covers her with a cloth, is honored in Soma’s world (the lunar realm).
वसिष्ठ उवाच
Charity (dāna) yields higher merit when it is complete and respectful: giving a productive cow together with her calf and honoring the gift with proper covering/adornment leads to exalted posthumous reward, here described as honor in Soma’s lunar realm.
Vasiṣṭha is describing the फल (result) of a specific dharmic gift: donating a speckled milch cow along with her calf and clothing her. He states the recipient of such merit is honored in Somaloka, illustrating the Mahābhārata’s catalog of dānas and their spiritual outcomes.