Adhyāya 199: Karma–Jñāna Causality and the Nirguṇa Brahman
Manu’s Instruction
अनेन धर्मप्राप्त्यर्थ शुभा दत्ता पुरानध । धेनुर्विप्राय राजर्षे तप:स्वाध्यायशीलिने,निष्पाप राजर्षे! इसने धर्मकी प्राप्तिके लिये एक तपस्वी और स्वाध्यायशील ब्राह्मणको एक दूध देनेवाली उत्तम गाय दी थी
virūpa uvāca |
anena dharmaprāptyarthaṁ śubhā dattā purā nṛpa |
dhenur viprāya rājarṣe tapaḥsvādhyāyaśīline |
niṣpāpa rājarṣe ||
Virūpa said: “Formerly, O King, for the sake of attaining dharma, this person gave a fine, auspicious milch-cow to a brāhmaṇa devoted to austerity and to Vedic study. O sinless royal sage, the gift was made with an ethical aim—seeking merit through reverence for learning and self-discipline.”
विरूप उवाच
Dharma is pursued not only through personal restraint but also through ethically directed generosity—supporting a worthy recipient devoted to tapas and svādhyāya. The verse highlights that giving (especially sustaining gifts like a milch-cow) to the learned and disciplined is a recognized means of acquiring merit.
Virūpa addresses a king (called a royal sage) and recounts a past act: someone gave an excellent milch-cow to a brāhmaṇa known for austerity and Vedic study, explicitly intending the gift as a means to attain dharma/merit.