Shloka 27
Adhyāya 142: Cyavana, the Devas’ Arrogance, and Vāyu’s Counsel on Protecting Brāhmaṇas
दत्त्वा शतसहस्र॑ तु गवां राजा भगीरथ: । सवत्सानां कोहलाय गतो लोकाननुत्तमान्,राजा भगीरथने कोहल नामक ब्राह्णको एक लाख सवत्सा गौएँ दान कीं, जिससे उन्हें उत्तम लोकोंकी प्राप्ति हुई
dattvā śata-sahasraṃ tu gavāṃ rājā bhagīrathaḥ | sa-vatsānāṃ kohalāya gato lokān anuttamān ||
ビーシュマは言った。「バギーラタ王は、子牛を伴う牝牛十万頭を婆羅門コーハラ（Kohala）に施し、最上の世界々へと到った。」
भीष्म उवाच
Educational Q&A
That dāna (charitable giving), especially of valuable and sustaining gifts like cows given in the proper manner to a worthy recipient, generates great merit and leads to exalted spiritual results.
Bhishma cites Bhagiratha as an example: the king donates one hundred thousand cows with calves to the Brahmin Kohala, and as a consequence is said to attain the highest realms.