Gavāṃ Māhātmya — Go-dāna, Yajña-ādhāra, and Goloka
Brahmā–Indra–Surabhi Itihāsa
समानवत्सां गौरीं तु थेनुं दत्त्वा पयस्विनीम् । सुव्रतां वस्त्रसंवीतां वसूनां लोकमाप्नुयात्
samānavatsāṃ gaurīṃ tu dhenuṃ dattvā payasvinīm | suvratāṃ vastrasaṃvītāṃ vasūnāṃ lokam āpnuyāt ||
Vasiṣṭha dit : Celui qui fait don d’une vache laitière de teinte claire et blanchâtre, avec un veau de même couleur, la couvrant d’un tissu et agissant avec une conduite droite, atteint le monde des Vasus.
वसिष्ठ उवाच
The verse teaches that disciplined, respectful charity—specifically gifting a healthy milk-giving cow with a matching calf and proper presentation—constitutes dharma and yields exalted merit, symbolized by attaining the realm of the Vasus.
Vasiṣṭha is enumerating the fruits of specific gifts (dāna-phala). Here he states the spiritual result of donating a well-adorned milch-cow together with her calf: the donor reaches Vasuloka, the world associated with the Vasus.