अपां फेनसवर्णा तु सवत्सां कांस्यदोहनाम् | प्रदाय वस्त्रसंवीतां वारुणं लोकमाप्लनुते,जो जलके फेनके समान रंगवाली गौको वस्त्र ओढ़ाकर बछड़े और कांस्यके दुग्धपात्रसहित दान करता है, वह वरुणलोकको प्राप्त होता है
apāṁ phenasavarṇā tu savatsāṁ kāṁsyadohanām | pradāya vastrasaṁvītāṁ vāruṇaṁ lokam āpnute ||
Vasiṣṭha said: Whoever donates a cow whose color is like the foam of water, together with her calf, along with a bronze milking vessel, and presents her draped in cloth, attains the world of Varuṇa.
वसिष्ठ उवाच
The verse teaches the dharmic principle that dāna (charitable gifting), when done with completeness (cow with calf and necessary implements) and with respect (clothed/covered), yields a specific karmic fruit—attainment of Varuṇa’s realm.
Vasiṣṭha is enumerating the results (phala) of particular forms of donation. Here he specifies a foam-colored cow, given with her calf, a bronze milking vessel, and a cloth covering, and states the resulting destination: Varuṇa-loka.