Shloka 18
Gavāṃ Māhātmya — Go-dāna, Yajña-ādhāra, and Goloka
Brahmā–Indra–Surabhi Itihāsa
सवत्सां पीवरीं दत्त्वा दृतिकण्ठामलंकृताम् | वैश्वदेवमसम्बाध॑ स्थान श्रेष्ठ प्रपद्यते,जो लटकते हुए गलकम्बलसे युक्त मोटी-ताजी सवत्सा गौको अलंकृत करके ब्राह्मणको दान देता है, वह बिना किसी बाधाके विश्वेदेवोंके श्रेष्ठ लोकमें पहुँच जाता है
savatsāṁ pīvarīṁ dattvā dṛtikaṇṭhām alaṅkṛtām | vaiśvadevam asambādhaṁ sthānaṁ śreṣṭhaṁ prapadyate ||
Vasiṣṭha said: One who gifts to a brāhmaṇa a well-nourished cow along with her calf, adorned and fitted with a neck-covering or strap (a leather collar), attains without obstruction the excellent realm associated with the Viśvedevas.
वसिष्ठ उवाच
Educational Q&A
That dāna done with care and honor—here, gifting a healthy cow with her calf, properly adorned, to a brāhmaṇa—produces great puṇya and leads to an unobstructed attainment of an excellent heavenly realm (associated with the Viśvedevas).
In Vasiṣṭha’s instruction on gifts and their fruits, he specifies a particular form of cow-gift (a thriving cow with calf, adorned and fitted with a neck-piece) and states the spiritual result: reaching the superior, unhindered abode connected with the Viśvedevas.