Gavāṃ Māhātmya — Go-dāna, Yajña-ādhāra, and Goloka
Brahmā–Indra–Surabhi Itihāsa
वयोपपन्नं लीलांगं सर्वरत्नसमन्वितम् । गन्धर्वाप्सरसां लोकान् दत्त्वा प्राप्नोति मानव:
vayopapannaṁ līlāṅgaṁ sarvaratnasamanvitam | gandharvāpsarasāṁ lokān dattvā prāpnoti mānavaḥ ||
Vasiṣṭha dit : Celui qui donne un taureau dans la force de l’âge—bien développé, aux membres gracieux, et paré de toutes sortes de joyaux—atteint les royaumes célestes des Gandharvas et des Apsaras.
वसिष्ठ उवाच
The verse teaches that dāna performed with discernment—giving a gift that is fit, valuable, and complete (a prime, well-formed bull adorned with jewels)—produces elevated spiritual merit, here expressed as attainment of refined heavenly realms.
In Vasiṣṭha’s instruction on dharma and the fruits of charitable acts, he specifies a particular form of gift (donating a prime, ornamented bull) and states its result: the donor reaches the worlds associated with Gandharvas and Apsarases.