Shloka 94
Adhyaya 14 — The Messenger of Yama Explains Karmic Retribution and the Causes of Naraka Torments
गोग्घ्रो न्यूनतरं याति नरके 'थ त्रिजन्मनि ।
तथोपपातकानाञ्च सर्वेषामिति निश्चयः ॥
gogghro nyūnataraṃ yāti narake 'tha trijanmani /
tathopapātakānāṃ ca sarveṣām iti niścayaḥ
牛を殺す者はより下位の地獄に赴き、その後さらに三生にわたり苦を受ける。すべての副罪（upapātaka）についても同様である—これが確定した結論である。
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FAQs
The text differentiates degrees of wrongdoing and their karmic ‘sentencing’: even when hell-term is reduced, rebirth-based repercussions may persist.
Primarily dharma-ethical classification; not a pancalakṣaṇa core.
‘Three births’ can signify the deep embedding of a pattern across body, speech, and mind—requiring sustained correction over time.