Shloka 19
Gavāṃ Māhātmya — Go-dāna, Yajña-ādhāra, and Goloka
Brahmā–Indra–Surabhi Itihāsa
समानवत्सां गौरीं तु थेनुं दत्त्वा पयस्विनीम् । सुव्रतां वस्त्रसंवीतां वसूनां लोकमाप्नुयात्,जो गौर वर्णवाली और दूध देनेवाली शुभलक्षणा गौको वस्त्र ओढ़ाकर समान रंगवाले बछड़ेसहित दान करता है, वह वसुओंके लोकमें जाता है
samānavatsāṃ gaurīṃ tu dhenuṃ dattvā payasvinīm | suvratāṃ vastrasaṃvītāṃ vasūnāṃ lokam āpnuyāt ||
Vasiṣṭha said: One who donates a milk-yielding cow of fair, whitish hue, together with a calf of matching color, covering her with cloth and maintaining right conduct, attains the world of the Vasus.
वसिष्ठ उवाच
Educational Q&A
The verse teaches that disciplined, respectful charity—specifically gifting a healthy milk-giving cow with a matching calf and proper presentation—constitutes dharma and yields exalted merit, symbolized by attaining the realm of the Vasus.
Vasiṣṭha is enumerating the fruits of specific gifts (dāna-phala). Here he states the spiritual result of donating a well-adorned milch-cow together with her calf: the donor reaches Vasuloka, the world associated with the Vasus.