दृतिकण्ठमनड्वाहं सर्वरत्नैरलंकृतम् । दत्त्वा प्रजापतेलोकान् विशोक: प्रतिपद्यते,जो लटकते हुए गलकम्बलवाले तथा गाड़ीका बोझ ढोनेमें समर्थ बैलको सम्पूर्ण रत्नोंसे अलंकृत करके ब्राह्मणको देता है, वह शोकरहित हो प्रजापतिके लोकोंमें जाता है
dhrtikaṇṭham anaḍvāhaṃ sarvaratnair alaṅkṛtam | dattvā prajāpate lokān viśokaḥ pratipadyate ||
Vasiṣṭha said: He who gives to a brāhmaṇa a strong bull—thick-necked and fit to bear the burden of a cart—adorned with every kind of jewel, attains the worlds of Prajāpati and becomes free from sorrow.
वसिष्ठ उवाच
Dharmic giving (dāna), especially a valuable and practically useful gift offered to a worthy recipient (a brāhmaṇa), yields spiritual merit: the donor attains Prajāpati’s realms and becomes free from sorrow.
Vasiṣṭha is enumerating the fruits of specific charitable acts. Here he describes gifting a strong draught-bull, richly ornamented with jewels, and states the resulting reward—access to Prajāpati’s worlds and the cessation of grief.