सुवर्णशृङ्गीं कपिलां पयस्विनीं साध्वीं सुशीलां तरुणीं सवत्साम् । दत्त्वा द्विजे सर्वव्रतोपपन्ने फलं च यत्स्यात्तदिहैव नूनम्
suvarṇaśṛṅgīṃ kapilāṃ payasvinīṃ sādhvīṃ suśīlāṃ taruṇīṃ savatsām | dattvā dvije sarvavratopapanne phalaṃ ca yatsyāttadihaiva nūnam
Ayant donné à un Brāhmane—accompli dans toutes les observances sacrées—une vache fauve aux cornes d’or, riche de lait, douce, de bonne nature, jeune et avec son veau, le mérite issu de ce don est assurément obtenu ici même.
Rudra/Śiva (as indicated by the adhyāya’s concluding self-referential verses: 'iti rudraḥ svayaṃ jagau')
Tirtha: Bhṛgu-tīrtha region (Revā-kṣetra)
Type: kshetra
Listener: nṛpa / Pāṇḍunandana
Scene: A pilgrim offers a kapilā cow with calf to a disciplined brāhmaṇa near a riverbank shrine; attendants hold water-pot and kusa; the sacred landscape glows.
Charity offered with discernment—especially go-dāna to a disciplined Brāhmaṇa—quickly yields dharmic merit, particularly in a sanctified tīrtha context.
The Revā Khaṇḍa context points to Bhṛgutīrtha/Bhṛgukaccha as a merit-amplifying sacred geography associated with the Narmadā (Revā).
Go-dāna: gifting a milk-giving cow (with calf), ideally to a Brāhmaṇa established in vows (vrata).