Shloka 12
Gavāṃ Māhātmya — Go-dāna, Yajña-ādhāra, and Goloka
Brahmā–Indra–Surabhi Itihāsa
समानवत्सां कृष्णां तु धेनुं दत््वा पयस्विनीम् । सुव्रतां वस्त्रसंवीतामग्निलोके महीयते
samānavatsāṃ kṛṣṇāṃ tu dhenuṃ dattvā payasvinīm | suvratāṃ vastrasaṃvītām agniloke mahīyate ||
ヴァシシュタは言った。「乳の豊かな黒牛を、同じ色の仔牛とともに、しかも布でふさわしく覆って恭しく施し、みずからも正しい行いを守る者は、火神アグニの世界（アグニ・ローカ）において名誉と高き位を得る。」
वसिष्ठ उवाच
Educational Q&A
The verse teaches the dharmic principle that charity should be complete and respectful: giving a productive cow along with her calf and with proper presentation (clothing/covering) yields great merit, leading to honor in Agni’s realm.
Vasiṣṭha is describing the फल (result) of a specific act of dāna: donating a black, milk-giving cow together with a matching calf, properly adorned/covered, and he states the spiritual reward—exaltation in Agniloka.