Shloka 11
Nārāyaṇopadeśa to Mārkaṇḍeya (Cosmic Self-Identification and Yuga Doctrine) | नारायणोपदेशः
ददाति यो वै कपिलां सचैलां कांस्योपदोहां द्रविणैरुत्तरीयै: । तैस्तैर्गुणै: कामदुहाथ भूत्वा नरं प्रदातारमुपैति सा गौ:,जो काँसेकी दोहनी, वस्त्र, उत्तरकालिक दक्षिणाद्रव्यके साथ कपिला गौका दान करता है, उसकी दी हुई वह गौ उन-उन गुणोंके साथ कामधेनु बनकर परलोकमें दाताके पास पहुँच जाती है
dadāti yo vai kapilāṃ sacailāṃ kāṃsyopadohāṃ draviṇair uttarīyaiḥ | tais tair guṇaiḥ kāmaduhātha bhūtvā naraṃ pradātāram upaiti sā gauḥ ||
マールカンデーヤは言った。「布をまとわせた褐色の牝牛（カピラー）を、青銅の搾乳器とともに、さらに財宝と上衣を添えて施す者がいるなら、その牝牛は同じ功徳の相を具えて願いを満たす牛のごときものとなり、来世において施主のもとへ報いとして訪れる。」
मार्कण्डेय उवाच
Educational Q&A
Charity yields results in proportion to its completeness and intention: donating a cow along with proper accessories and additional gifts is portrayed as producing a powerful posthumous reward, as the gift symbolically returns to the donor as a wish-fulfilling source of benefit.
Mārkaṇḍeya describes the merit of a specific form of dāna: giving a kapilā cow with cloth, a bronze milking vessel, and supplementary wealth/garments. He states that in the next world the donated cow, invested with those attributes, becomes like a kāmadhenū and comes to the donor.