Opening the text
The Merit and Procedure of Donating the ‘Cotton Cow’
Kārpāsa-dhenu
भारेण चाधमा प्रोक्ता वित्तशाठ्यं विवर्जयेत् ॥ चतुर्थांशेन वत्सं तु कल्पयित्वा विधानतः
bhāreṇa cādhamā proktā vittaśāṭhyaṃ vivarjayet || caturthāṃśena vatsaṃ tu kalpayitvā vidhānataḥ
अधम दान एक भार का कहते हैं। पैसे में कोई धोखा नहीं देना। एक चौथाई हिस्से का बछड़ा भी रखना है।
Varāha (default dialogue framework; speaker not explicitly marked in this fragment)
It preserves an explicit ethical constraint—anti-fraud—embedded within a ritual economy, offering evidence for normative regulation of charity in Purāṇic literature.
No geographic location is named.
To avoid vittaśāṭhya—deceptive manipulation of wealth—when performing acts of giving.
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