Tilā-Dāna, Dīpa-Dāna, and Nitya-Jalapradāna
Yama–Brāhmaṇa Saṃvāda) | तिलदान-दीपदान-नित्यजलप्रदान (यम-ब्राह्मण संवाद
दोग्ध्रीं दत्त्वा सवत्सां तु नक्षत्रे सोमदैवते । गच्छन्ति मानुषाल्लोकात् सर्वलोकमनुत्तमम्,मृगशिरा नक्षत्रमें दूध देनेवाली गौका बछड़ेसहित दान करके दाता मृत्युके पश्चात् इस लोकसे सर्वोत्तम स्वर्गलोकमें जाते हैं
dogdhrīṁ dattvā savatsāṁ tu nakṣatre somadaivate | gacchanti mānuṣāl lokāt sarvalokam anuttamam ||
ナーラダは言った。「ソーマ(Soma)を守護神とする月宿の時に、乳を出す牝牛を子牛とともに施す者は、死後、人の世を去って、比類なき天界へと至る。」
नारद उवाच
The verse teaches that dāna, especially go-dāna (gifting a milch cow with her calf), is a powerful act of dharma. When performed with attention to auspicious timing (a nakṣatra associated with Soma), it is said to generate great merit leading to an exalted posthumous destination.
Nārada is describing the फल (result) of a specific charitable act. He states that donors who give a milk-giving cow along with her calf at a Soma-ruled nakṣatra leave the human realm after death and reach an unsurpassed heavenly world.