इन्द्रलोक॑ त्वनुभवेत् पुरुषस्तद् ब्रवीहि मे । “महामुने! किन अवस्थाओंमें दान देकर मनुष्य इन्द्रलोकका सुख भोगता है? यह मुझे बतानेकी कृपा करें”,कपिलायाः: प्रदानात् तु मुच्यते नात्र संशय: । तस्मादलंकृतां दद्यात् कपिलां तु द्विजातये कपिला गौका दान करनेसे मनुष्य नि:संदेह सब पापोंसे मुक्त हो जाता है। इसलिये कपिला गौको अलंकृत करके ब्राह्मणको दान करना चाहिये
indralokaṁ tv anubhaveta puruṣas tad bravīhi me | kapilāyāḥ pradānāt tu mucyate nātra saṁśayaḥ | tasmād alaṅkṛtāṁ dadyāt kapilāṁ tu dvijātaye ||
Vaiśaṁpāyana said: “Tell me this: by what kind of gift does a man come to enjoy the world of Indra? There is no doubt that by giving a tawny cow (kapilā) one is freed from sin. Therefore one should adorn a kapilā cow and give her to a twice-born (a Brahmin).”
वैशम्पायन उवाच
The verse teaches the dharmic efficacy of dāna: gifting an adorned kapilā cow to a qualified twice-born recipient is presented as a powerful act that removes sin and yields heavenly enjoyment in Indra’s realm.
In Vaiśaṁpāyana’s narration, a question is raised about what kind of donation leads to attaining Indraloka; the response emphasizes the specific merit of kapilā-go-dāna (donation of a tawny cow), recommending that she be adorned and given to a dvija.