सर्वेषामेव दानानां कपिलादानमुत्तमम् । ब्राह्मणान्वेषितं पूर्वमृषिदेवसमागमे
sarveṣāmeva dānānāṃ kapilādānamuttamam | brāhmaṇānveṣitaṃ pūrvamṛṣidevasamāgame
Parmi tous les dons (dāna), le kapilā-dāna—l’offrande d’une vache fauve—est le plus excellent. Jadis, il fut recherché et attesté par les brāhmaṇas lors d’une assemblée de ṛṣi et de devas.
Sūta (deduced: continuing narration to brāhmaṇas)
Tirtha: Kapilātīrtha (contextual)
Type: kshetra
Listener: King (primary), with brāhmaṇas as addressed audience in the surrounding passage
Scene: A celestial assembly: sages and devas convene, affirming the supremacy of kapilā-dāna; in the foreground a tawny cow stands adorned, symbolizing the gift.
Purāṇic dharma ranks certain gifts as especially potent; kapilā-dāna is praised as preeminent when performed with right intent.
The verse continues the Kapilātīrtha context, though it focuses chiefly on the excellence of kapilā-dāna.
The prescription is the performance of kapilā-dāna, upheld as the foremost among donations.