Adhyāya 142: Cyavana, the Devas’ Arrogance, and Vāyu’s Counsel on Protecting Brāhmaṇas
दत्त्वा शतसहस्र॑ तु गवां राजा भगीरथ: । सवत्सानां कोहलाय गतो लोकाननुत्तमान्,राजा भगीरथने कोहल नामक ब्राह्णको एक लाख सवत्सा गौएँ दान कीं, जिससे उन्हें उत्तम लोकोंकी प्राप्ति हुई
dattvā śata-sahasraṃ tu gavāṃ rājā bhagīrathaḥ | sa-vatsānāṃ kohalāya gato lokān anuttamān ||
Bhīṣma bersabda: Raja Bhāgīratha, setelah menganugerahkan seratus ribu ekor sapi—masing-masing beserta anaknya—kepada brahmana bernama Kohala, mencapai loka-loka yang tertinggi.
भीष्म उवाच
That dāna (charitable giving), especially of valuable and sustaining gifts like cows given in the proper manner to a worthy recipient, generates great merit and leads to exalted spiritual results.
Bhishma cites Bhagiratha as an example: the king donates one hundred thousand cows with calves to the Brahmin Kohala, and as a consequence is said to attain the highest realms.