गुणवचनसमुच्चयैकदेशो नृवर मयैष गवां प्रकीर्तितस्ते । न च परमिह दानमस्ति गोभ्यो भवति न चापि परायणं तथान्यत्,नरश्रेष्ठ यह मैंने तुमसे गौओंके गुणवर्णनसम्बन्धी साहित्यका एक लघु अंशमात्र बताया है--दिग्दर्शनमात्र कराया है। गौओंके दानसे बढ़कर इस संसारमें दूसरा कोई दान नहीं है, तथा उनके समान दूसरा कोई आश्रय भी नहीं है
guṇavacanasamuccayaikadeśo nṛvara mayaiva eṣa gavāṁ prakīrtitas te | na ca param iha dānam asti gobhyo bhavati na cāpi parāyaṇaṁ tathā anyat ||
Vasiṣṭha said: “O best of kings, I have recounted to you only a small portion of the collected praises of cows—merely an indication of their virtues. In this world there is no gift higher than the gift of cows, and there is likewise no other refuge comparable to them.”
वसिष्ठ उवाच
The verse elevates go-dāna (the gifting of cows) as the highest form of charity and presents cows as an unmatched source of support/refuge, framing this as a dharmic and ethically superior act.
Vasiṣṭha addresses a king, explaining that he has only offered a brief sample of the traditional praises of cows, and then emphasizes their exceptional status by declaring cow-gifting the greatest donation and cows an incomparable refuge.