Viṣṇu-sahasranāma—Yudhiṣṭhira’s Inquiry and Bhīṣma’s Recitation (विष्णोर्नामसहस्रम्)
पुष्करे च विशेषेण श्रूयतां तस्य यत् फलम् | गोशतं सवृषं तेन दत्तं भवति शाश्वतम्
puṣkare ca viśeṣeṇa śrūyatāṃ tasya yat phalam | gośataṃ savṛṣaṃ tena dattaṃ bhavati śāśvatam ||
Dan terutama di Puṣkara—dengarkanlah buahnya. Dengan melakukannya di sana, seseorang memperoleh pahala kekal seakan-akan telah mendermakan seratus ekor sapi, masing-masing beserta seekor banteng.
यम उवाच
The verse teaches that sacred context (tīrtha) can greatly amplify the spiritual merit of a righteous act: at Puṣkara, the merit is said to equal an enduring gift of a hundred cows with a bull—an archetypal high-value donation in dharma literature.
Yama is explaining to his listener the specific फल (result) of an observance or act previously under discussion, emphasizing that when it is performed at the pilgrimage site Puṣkara, it yields exceptionally great and lasting merit, comparable to major cow-gifting.