Shloka 18
Chapter 84: Brahmā’s Counsel on Tāraka, the Search for Agni, and the Genesis of Skanda
Kārttikeya
ते वै सुकृतिन: प्रोक्ता: सर्वदानप्रदाश्न ते । गवां लोकं तथा पुण्यमाप्रुवन्ति च तेडनघ
te vai sukṛtinaḥ proktāḥ sarvadānapradāś ca te | gavāṁ lokaṁ tathā puṇyam āpnuvanti ca te ’nagha ||
ヴィヤーサは言った。「牝牛を施す者は、まことに功徳ある者と宣言される。そのような施主は、牝牛の施しが他の施しに勝って称えられるがゆえに、あらゆる施しをなした者として見なされる。罪なき者よ、彼らは大いなる清浄と霊的報いに満ちた牝牛の聖界――ゴーローカ（Goloka）に至る。」
व्यास उवाच
Educational Q&A
The verse teaches that gifting cows (go-dāna) is a highly esteemed form of charity: those who perform it are called meritorious and are treated as if they have given all kinds of gifts, culminating in attainment of a holy realm (gavāṁ loka/Goloka).
Vyāsa is instructing the listener (addressed as ‘anagha’, “sinless one”) within a discourse on dāna-dharma, praising the spiritual efficacy of cow-gifts and stating the resulting posthumous attainment of a sacred world.