Shloka 100
स्वर्णशुद्धीं च कपिलां सवत्सां वस्त्रसंवृताम् | वाचकाय च दद्याद्धि आत्मन: श्रेय इच्छता
svarṇaśuddhīṃ ca kapilāṃ savatsāṃ vastrasaṃvṛtām | vācakāya ca dadyād dhi ātmanaḥ śreya icchatā ||
ヴァイシャンパーヤナは言った。「自らの霊的安寧を求める者は、誦読者に、子牛を伴うカピラー（黄褐色の牝牛）を施すべきである。角には清めた黄金を被せ、身は布で覆って整えよ。これは、布施を意図あるダルマの行いとして示す——よく調えられた吉祥の贈り物を、ふさわしい受け手に捧げ、功徳と内なる善を育むためである。」
वैशम्पायन उवाच
Educational Q&A
The verse teaches that one’s śreyas (true welfare) is supported by dharmic giving: offering an auspicious, properly prepared gift (a kapilā cow with calf, adorned and covered) to a worthy recipient (the vācaka/reciter). It emphasizes intentional generosity aligned with religious and ethical norms.
In Vaiśampāyana’s narration within Svargarohana Parva, prescriptive guidance is being given about meritorious acts. Here, a specific form of go-dāna is recommended—donating a tawny cow with her calf, with gold and cloth adornment, to the reciter—presented as a means to secure spiritual benefit.