Suvarṇa-janma and Dakṣiṇā-Māhātmya
Origin and Supremacy of Gold as Ritual Fee
धेनुं सवत्सां कपिलां भूरिश्गीं कांस्योपदोहां वसनोत्तरीयाम् । प्रदाय तां गाहति दुर्विगाह्ां याम्यां सभां वीतभयो मनुष्य:,जो बड़े-बड़े सींगोंवाली कपिला धेनुको वस्त्र ओढ़ाकर उसे बछड़े और काँसीकी दोहनीसहित ब्राह्मणको दान करता है, वह मनुष्य यमराजकी दुर्गम सभामें निर्भय होकर प्रवेश करता है
dhenuṁ savatsāṁ kapilāṁ bhūriśṛṅgīṁ kāṁsyopadohāṁ vasanottarīyām | pradāya tāṁ gāhati durvigāhāṁ yāmyāṁ sabhāṁ vītabhayo manuṣyaḥ ||
Vasiṣṭha said: A person who donates to a brāhmaṇa a tawny (kapilā) cow together with her calf—large-horned, provided with a bronze milking-vessel, and covered with cloth—enters without fear the difficult-to-enter assembly of Yama.
वसिष्ठ उवाच
The verse teaches that properly performed dāna—here, gifting an auspicious cow with calf and necessary accessories to a brāhmaṇa—has strong dharmic merit that removes fear at Yama’s judgment, symbolizing moral confidence rooted in generosity.
Vasiṣṭha describes the fruit (phala) of a specific charitable act: after donating a kapilā cow (with calf, cloth covering, and a bronze milking vessel), the donor is said to enter Yama’s difficult court without fear, implying favorable reception in the afterlife due to dharma.