Adhyāya 138: Vāyu’s Exempla on Brāhmaṇa-Prabhāva and a Cosmological Clarification
तस्य तत्र चतुर्भागो यो ददाति गवाद्विकम्
tasya tatra caturbhāgo yo dadāti gavādvikam
マヘーシュヴァラは言った。「このことにおいて、牛に日々食を施す者は、牛への不断の奉仕によって得られる功徳の四分の一を得る。牛は霊威きわめて大にして、慈恵をもって福を授ける。礼拝されるとき、望む結果を与え、業の果が成就するよう承認し支えるのである。」
महेश्वर उवाच
Regularly feeding and serving cows is presented as a dharmic act that yields spiritual merit; even the specific act of giving food to a cow grants a defined share—one quarter—of the merit associated with ongoing cow-service, emphasizing disciplined, compassionate giving.
Maheśvara is explaining the religious efficacy of honoring cows: cows are described as powerful and boon-giving, and he quantifies the merit gained by a person who habitually feeds cows, linking the practice to the attainment of desired fruits of action.