Adhyāya 138: Vāyu’s Exempla on Brāhmaṇa-Prabhāva and a Cosmological Clarification
तासु चैव महापुण्यं शुश्रूषा च महाफलम् । अहन्यहनि धर्मेण युज्यते वै गवाह्विक:
tāsu caiva mahāpuṇyaṃ śuśrūṣā ca mahāphalam | ahany ahani dharmeṇa yujyate vai gavāhvikaḥ ||
その牛らに仕えること自体が大いなる功徳であり、大いなる霊的果報をもたらす。日々、正しき法に則って牛に食を施す者は、つねに大いなるダルマを積み重ねる。
महेश्वर उवाच
Daily, righteous care and feeding of cows is presented as a sustained practice of dharma that generates great puṇya (merit) and yields significant spiritual benefit.
Maheshvara (Śiva), speaking as an authority on dharma, praises the religious and ethical value of serving cows, emphasizing that consistent, day-by-day practice brings continual accumulation of dharma.