Shloka 10
Gavāṃ Māhātmya — Go-dāna, Yajña-ādhāra, and Goloka
Brahmā–Indra–Surabhi Itihāsa
समानवत्सां शबलां थेनुं दत्त्वा पयस्विनीम् । सुव्रतां वस्त्रसंवीतां सोमलोके महीयते
samānavatsāṃ śabalāṃ dhenuṃ dattvā payasvinīm | suvratāṃ vastrasaṃvītāṃ somaloke mahīyate ||
ヴァシシュタは言った。「乳を豊かに出し相好具わる斑の牝牛を、その子牛（同じ種のもの）とともに、敬意をもって布で覆い布施する男は、ソーマ（月神）の世界――月界において尊ばれる。」
वसिष्ठ उवाच
Educational Q&A
Charity (dāna) yields higher merit when it is complete and respectful: giving a productive cow together with her calf and honoring the gift with proper covering/adornment leads to exalted posthumous reward, here described as honor in Soma’s lunar realm.
Vasiṣṭha is describing the फल (result) of a specific dharmic gift: donating a speckled milch cow along with her calf and clothing her. He states the recipient of such merit is honored in Somaloka, illustrating the Mahābhārata’s catalog of dānas and their spiritual outcomes.