Gavāṃ Māhātmya — Go-dāna, Yajña-ādhāra, and Goloka
Brahmā–Indra–Surabhi Itihāsa
यावन्ति रोमाणि भवन्ति धेन्वा- स्तावन्ति वर्षाणि महीयते सः । स्वर्गच्युतश्नापि ततो नूलोके प्रसूयते वै विपुले गृहे स:
yāvanti romāṇi bhavanti dhenvāḥ tāvanti varṣāṇi mahīyate saḥ | svargacyutaḥ śnāpi tato nūloke prasūyate vai vipule gṛhe saḥ ||
Dijo Vasiṣṭha: «Tantos como son los pelos del cuerpo de una vaca, tantos años es honrado en el cielo quien la entrega en dádiva. Cuando ese mérito se agota y cae del cielo, renace entonces en este mundo humano, en una casa próspera».
वसिष्ठ उवाच
The verse teaches the karmic fruit of dāna, specifically go-dāna: a measurable heavenly reward (honor in Svarga) followed by an auspicious human rebirth (in a prosperous family) once the accumulated merit is spent.
Vasiṣṭha is describing the posthumous outcome for a person associated with the meritorious act being discussed (contextually, gifting a cow): first enjoying honor in heaven for a long duration, then returning to human birth in favorable circumstances after the heavenly merit is exhausted.