Shloka 16
Gavāṃ Māhātmya — Go-dāna, Yajña-ādhāra, and Goloka
Brahmā–Indra–Surabhi Itihāsa
हिरण्यवर्णा पिंगाक्षीं सवत्सां कांस्यदोहनाम् | प्रदाय वस्त्रसंवीतां कौबेरं लोकमश्लुते
hiraṇyavarṇāṃ piṅgākṣīṃ savatsāṃ kāṃsyadohanām | pradāya vastrasaṃvītāṃ kauberaṃ lokam aśnute ||
ヴァシシュタは言った。「黄金の色を帯び、黄褐の眼（ピンガラ）をもつ牝牛を、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、財宝神クベーラの世界（クベーラ・ローカ）に至る。」
वसिष्ठ उवाच
Educational Q&A
The verse teaches that dāna should be complete and respectful: giving a valuable, useful gift (a cow with her calf and proper milking vessel), honored with cloth, generates religious merit and leads to an auspicious realm—here, Kubera’s world.
In Vasiṣṭha’s instruction on dharma, he enumerates specific forms of meritorious gifts. This verse specifies the donation of a well-described cow, accompanied by her calf and a bronze milking vessel, and states the resulting reward: attainment of Kaubera-loka.