धेन्वा: प्रमाणेन समप्रमाणां धेनुं तिलानामपि च प्रदाय । पानीयदाता च यमस्य लोके न यातनां काज्चिदुपैति तत्र,जो गायके बराबर तिलकी गाय बनाकर उसका दान करता है, अथवा जो जलधेनुका दान करता है, उसे यमलोकमें जाकर वहाँकी कोई यातना नहीं भोगनी पड़ती है
dhenvāḥ pramāṇena samapramāṇāṃ dhenuṃ tilānām api ca pradāya | pānīyadātā ca yamasya loke na yātanāṃ kāñcid upaiti tatra ||
Vasiṣṭha said: One who donates a cow made of sesame seeds, fashioned to the same measure as a real cow, and likewise one who gives the gift of drinking-water—such a donor, upon reaching Yama’s realm, does not undergo any torment there.
वसिष्ठ उवाच
Charitable gifts that sustain life and welfare—symbolized by donating a properly measured sesame-cow (tiladhenu) and especially the gift of drinking water—generate merit that protects the donor from suffering in Yama’s realm.
Vasiṣṭha is instructing about the fruits of specific forms of dāna (ritual and practical charity). He states that donors of a tiladhenu and donors of drinking water do not face punitive torments after death in Yamaloka.