Narada Purana — Purva Bhaga, Shloka 85
Dharmānukathana
Narration of Dharma
अन्येभ्यः प्रतिगृह्यापि यो दद्याद्गां पयस्विनीम् । तस्य पुण्यफलं वक्तुं नाहं शक्तोऽस्मि पण्डित ॥ ८५ ॥
anyebhyaḥ pratigṛhyāpi yo dadyādgāṃ payasvinīm | tasya puṇyaphalaṃ vaktuṃ nāhaṃ śakto'smi paṇḍita || 85 ||
たとえ他者から（財を）受け取っていたとしても、なお乳の満ちた牝牛を施すなら、学識ある者よ、その布施の功徳の全てを私は語り尽くせない。
Sanatkumara (addressing Narada)
Vrata: none
Primary Rasa: adbhuta
Secondary Rasa: shanta
FAQs
It extols Go-dāna (donation of a milk-yielding cow) as a supremely meritorious act, so vast in spiritual reward that the speaker declares it beyond complete description.
By praising selfless giving, it supports the bhakti-oriented ethic of offering one’s resources without attachment; such dāna purifies the heart and becomes supportive of devotion and worship.
It reflects ritual-dharma (kalpa-oriented practice) through the topic of dāna-vidhi—specifically the high sanctity assigned to Go-dāna in smārta-purāṇic religious practice.