Gavāṃ Māhātmya — Go-dāna, Yajña-ādhāra, and Goloka
Brahmā–Indra–Surabhi Itihāsa
समानवत्सां कृष्णां तु धेनुं दत््वा पयस्विनीम् । सुव्रतां वस्त्रसंवीतामग्निलोके महीयते
samānavatsāṃ kṛṣṇāṃ tu dhenuṃ dattvā payasvinīm | suvratāṃ vastrasaṃvītām agniloke mahīyate ||
Vasiṣṭha berkata: Barangsiapa mendermakan seekor sapi hitam yang menghasilkan susu, bersama anaknya yang sejenis, serta dipersembahkan dengan tata laku yang baik dan diselimuti kain, ia memperoleh kehormatan dan kedudukan luhur di alam Agni.
वसिष्ठ उवाच
The verse teaches the dharmic principle that charity should be complete and respectful: giving a productive cow along with her calf and with proper presentation (clothing/covering) yields great merit, leading to honor in Agni’s realm.
Vasiṣṭha is describing the फल (result) of a specific act of dāna: donating a black, milk-giving cow together with a matching calf, properly adorned/covered, and he states the spiritual reward—exaltation in Agniloka.