Suvarṇa-janma and Dakṣiṇā-Māhātmya
Origin and Supremacy of Gold as Ritual Fee
गुणवचनसमुच्चयैकदेशो नृवर मयैष गवां प्रकीर्तितस्ते । न च परमिह दानमस्ति गोभ्यो भवति न चापि परायणं तथान्यत्
guṇavacanasamuccayaikadeśo nṛvara mayaiva eṣa gavāṁ prakīrtitas te | na ca param iha dānam asti gobhyo bhavati na cāpi parāyaṇaṁ tathā anyat ||
वसिष्ठ बोले— नरश्रेष्ठ! मैंने तुम्हें गौओं के गुण-वर्णन का संकलित साहित्य मात्र का एक छोटा-सा अंश ही कहा है—केवल संकेत भर। इस लोक में गौ-दान से बढ़कर कोई दान नहीं, और उनके समान दूसरा कोई आश्रय भी नहीं।
वसिष्ठ उवाच
The verse elevates go-dāna (the gifting of cows) as the highest form of charity and presents cows as an unmatched source of support/refuge, framing this as a dharmic and ethically superior act.
Vasiṣṭha addresses a king, explaining that he has only offered a brief sample of the traditional praises of cows, and then emphasizes their exceptional status by declaring cow-gifting the greatest donation and cows an incomparable refuge.