गवां कोटिसहस्राणि रत्नको टिशतानि च । दत्त्वा यत्फलमाप्नोति तत्फलं कृष्णसन्निधौ
gavāṃ koṭisahasrāṇi ratnako ṭiśatāni ca | dattvā yatphalamāpnoti tatphalaṃ kṛṣṇasannidhau
Pahala yang diperoleh dengan mendermakan ribuan krore sapi dan ratusan krore permata—pahala yang sama itulah yang didapat di hadirat Śrī Kṛṣṇa.
Sūta (deduced from Prabhāsa Khaṇḍa narration)
Tirtha: Dvārakā (Kṛṣṇa-sannidhi)
Type: kshetra
Scene: Devotees before Kṛṣṇa’s shrine; symbolic heaps of cows and jewels fade into the background as the focal glow is Kṛṣṇa’s presence, indicating that darśana eclipses material magnitude.
Direct nearness to the Divine can equal or surpass vast external acts of charity in spiritual fruit.
Dwārakā as the place of Kṛṣṇa’s saṃnidhi (holy presence).
Dāna is referenced (cow-gifts and jewel-gifts), but the verse emphasizes attaining equivalent merit through Kṛṣṇa’s presence.