Shloka 14
Gavāṃ Māhātmya — Go-dāna, Yajña-ādhāra, and Goloka
Brahmā–Indra–Surabhi Itihāsa
अपां फेनसवर्णा तु सवत्सां कांस्यदोहनाम् | प्रदाय वस्त्रसंवीतां वारुणं लोकमाप्लनुते
apāṁ phenasavarṇā tu savatsāṁ kāṁsyadohanām | pradāya vastrasaṁvītāṁ vāruṇaṁ lokam āpnute ||
ヴァシシュタは言った。「水の泡のような色の牝牛を、仔牛とともに、さらに青銅の搾乳器を添え、布で覆って施す者は、ヴァルナの世界（ヴァルナ・ローカ）に至る。」
वसिष्ठ उवाच
Educational Q&A
The verse teaches the dharmic principle that dāna (charitable gifting), when done with completeness (cow with calf and necessary implements) and with respect (clothed/covered), yields a specific karmic fruit—attainment of Varuṇa’s realm.
Vasiṣṭha is enumerating the results (phala) of particular forms of donation. Here he specifies a foam-colored cow, given with her calf, a bronze milking vessel, and a cloth covering, and states the resulting destination: Varuṇa-loka.