Gavāṃ Māhātmya — Go-dāna, Yajña-ādhāra, and Goloka
Brahmā–Indra–Surabhi Itihāsa
तथैव सर्वभूतानां समतिष्ठन्त मूर्थनि । समानवत्सां कपिलां थेनुं दत्वा पयस्विनीम् । सुव्रतां वस्त्रसंवीतां ब्रह्मलोके महीयते
tathaiva sarvabhūtānāṃ samatiṣṭhanta mūrdhani | samānavatsāṃ kapilāṃ dhenuṃ datvā payasvinīm | suvratāṃ vastrasaṃvītāṃ brahmaloke mahīyate ||
Vasiṣṭha dit : «De même, il en est qui se tiennent au-dessus des têtes de tous les êtres—c’est-à-dire les plus élevés et les plus dignes de vénération. Celui qui donne en aumône une vache Kapilā, fauve, bien marquée et riche en lait, avec un veau de même couleur, et qui la couvre convenablement d’un tissu, est honoré dans le monde de Brahmā.»
वसिष्ठ उवाच
The verse teaches the dharmic value of dāna: gifting a properly qualified milch cow (with a matching calf and respectfully adorned) generates great religious merit, culminating in honor in Brahmaloka. It also underscores reverence toward those who are ‘above the heads of beings’—the most venerable and ethically elevated.
Vasiṣṭha is describing the fruits of a specific charitable act—donating a tawny, milk-giving cow with a same-colored calf and cloth covering—and states the resulting reward: esteem in Brahmā’s realm. The statement about being ‘on the heads of all beings’ functions as a praise-marker for the highest, most venerable status connected with such dharmic conduct.