Gavāṃ Māhātmya — Go-dāna, Yajña-ādhāra, and Goloka
Brahmā–Indra–Surabhi Itihāsa
तथा सर्वाणि भूतानि स्थावराणि चराणि च । प्रदातारश्च॒ लोकान् नो गच्छेयुरिति मानद
tathā sarvāṇi bhūtāni sthāvarāṇi carāṇi ca | pradātāraś ca lokān no gaccheyur iti mānada ||
ヴァシシュタは言った。「また、すべての存在――不動のものも動くものも――施す者となれ。かく施す者たちは(福徳の報いある)諸世界に至れ。これが意図である、誉れを授ける者よ。」
वसिष्ठ उवाच
The verse praises dāna (generosity) as a universal dharma: ideally all beings should incline toward giving, and those who become benefactors gain auspicious realms as the fruit of their merit.
Vasiṣṭha continues an instruction on ethical conduct, addressing the listener respectfully (“mānada”) and expressing a benediction-like wish that all beings—immobile and mobile—become donors and thereby attain meritorious worlds.