सुवर्णं मणिमुक्तां वा यदि वान्यं प्रतिग्रहम् । पाटलां कपिलां भद्रे यस्तु तत्र प्रयच्छति ॥ ११५ ॥
suvarṇaṃ maṇimuktāṃ vā yadi vānyaṃ pratigraham | pāṭalāṃ kapilāṃ bhadre yastu tatra prayacchati || 115 ||
黄金であれ、宝石や真珠であれ、あるいは受け取るにふさわしい他の供物であれ――吉祥なる者よ――そこでpāṭalā(淡紅)またはkapilā(黄褐)の牛を施す者は……
Narada (teaching in a dāna/tīrtha context; addressed to a listener as 'bhadre')
Vrata: none
Primary Rasa: shanta
Secondary Rasa: bhakti
It elevates dāna (charitable giving) performed in a sacred context, highlighting that offerings—especially go-dāna—are counted among highly meritorious acts that generate puṇya.
By encouraging selfless giving without attachment to wealth (gold, gems, etc.), it supports the bhakti ethic of surrender and service, where offerings made in holy places become an expression of reverence and devotion.
Ritual practicality is implied through dāna-vidhi: what items are considered proper gifts (pratigraha) and the traditional specification of cows by type/color (pāṭalā, kapilā) used in dharmic donation contexts.