Shloka 29
Viṣṇu-sahasranāma—Yudhiṣṭhira’s Inquiry and Bhīṣma’s Recitation (विष्णोर्नामसहस्रम्)
देवता भी दीपदान करनेवालेका आदर करते हैं। उसके लिये सम्पूर्ण दिशाएँ निर्मल होती हैं तथा प्रेतलोकमें जानेपर वह मनुष्य सूर्यके समान प्रकाशित होता है ।।
tasmād dīpaḥ pradātavyaḥ pānīyaṃ ca viśeṣataḥ | kapilāṃ ye prayacchanti brāhmaṇe vedapārage ||
ヤマは言った。「ゆえに、人は必ず灯明を施し、とりわけ飲み水を施すべきである。ヴェーダに通暁したバラモンに、褐色の牝牛（カピラー）を捧げる者は、きわめて大いなる功徳を成す。慈悲に根ざす布施は、清浄と、神々の間での尊崇と、死後に太陽のごとく輝く安寧をもたらす。」
यम उवाच
Educational Q&A
The verse commends dāna as dharma: give light (a lamp) and, even more urgently, drinking water; and honor Veda-knowing Brāhmaṇas with worthy gifts such as a kapilā cow. Such giving is portrayed as purifying, honored by the gods, and beneficial for one’s post-mortem state.
In Anuśāsana Parva’s instruction on dharma and gifts, Yama speaks about the fruits of charitable acts. He urges specific forms of giving—lamp and water—and praises the merit of gifting a kapilā cow to a Veda-master Brāhmaṇa, linking these acts to purity, divine approval, and radiance in the afterlife.