व्यासजी बोले--बेटा! गौएँ सम्पूर्ण भूतोंकी प्रतिष्ठा हैं। गौएँ परम आश्रय हैं। गौएँ पुण्यमयी एवं पवित्र होती हैं तथा गोधन सबको पवित्र करनेवाला है ।। पूर्वमासन्नशृंगा वै गाव इत्यनुशुश्रुम शंगार्थे समुपासन्त ता: किल प्रभुमव्ययम्,हमने सुना है कि गौएँ पहले बिना सींगकी ही थीं। उन्होंने सींगके लिये अविनाशी भगवान् ब्रह्माकी उपासना की
vyāsa uvāca—putra! gāvaḥ samasta-bhūtānāṃ pratiṣṭhāḥ. gāvaḥ paramāśrayāḥ. gāvaḥ puṇyamayyāḥ pavitrāś ca; godhanaṃ sarvaṃ pavitrīkaroti. pūrvam āsan na-śṛṅgā vai gāva iti anuśuśrumaḥ. śṛṅgārthe samupāsanta tāḥ kila prabhum avyayam brahmāṇam.
Vyāsa said: “My son, cows are the very foundation of all living beings. They are the highest refuge. Cows are meritorious and purifying, and wealth in cattle purifies all. We have heard that in ancient times cows were indeed without horns. Seeking horns, they are said to have worshipped the imperishable Lord, Brahmā.”
व्यास उवाच
The verse elevates the cow as a dharmic support of life—symbolizing sustenance, purity, and merit—and presents cattle-wealth (godhana) as socially and ritually purifying. It also frames divine worship (upāsanā) as a means to obtain legitimate needs, linking prosperity and protection to reverence for cosmic order.
Vyāsa instructs his listener by praising cows as the refuge and foundation of beings, then introduces a traditional account: in ancient times cows were hornless and, desiring horns, worshipped the imperishable Lord Brahmā to obtain them.