Shloka 92
Adhyāya 199: Karma–Jñāna Causality and the Nirguṇa Brahman
Manu’s Instruction
अनेन धर्मप्राप्त्यर्थ शुभा दत्ता पुरानध । धेनुर्विप्राय राजर्षे तप:स्वाध्यायशीलिने,निष्पाप राजर्षे! इसने धर्मकी प्राप्तिके लिये एक तपस्वी और स्वाध्यायशील ब्राह्मणको एक दूध देनेवाली उत्तम गाय दी थी
virūpa uvāca |
anena dharmaprāptyarthaṁ śubhā dattā purā nṛpa |
dhenur viprāya rājarṣe tapaḥsvādhyāyaśīline |
niṣpāpa rājarṣe ||
ヴィルーパは言った。「昔、王よ、法（ダルマ）を得んがために、この者は、苦行とスヴァーディヤーヤ（ヴェーダの自習）に励むバラモンへ、吉祥なる良き乳牛を一頭施した。罪なき王仙よ、その布施は、学びと自己鍛錬への敬意によって功徳を得ようとする、道義の志からなされたのだ。」
विरूप उवाच
Educational Q&A
Dharma is pursued not only through personal restraint but also through ethically directed generosity—supporting a worthy recipient devoted to tapas and svādhyāya. The verse highlights that giving (especially sustaining gifts like a milch-cow) to the learned and disciplined is a recognized means of acquiring merit.
Virūpa addresses a king (called a royal sage) and recounts a past act: someone gave an excellent milch-cow to a brāhmaṇa known for austerity and Vedic study, explicitly intending the gift as a means to attain dharma/merit.