Adhyāya 138: Vāyu’s Exempla on Brāhmaṇa-Prabhāva and a Cosmological Clarification
तस्य तत्र चतुर्भागो यो ददाति गवाद्विकम्
tasya tatra caturbhāgo yo dadāti gavādvikam
ພຣະມະເຫສະວະຣະກ່າວວ່າ: «ໃນເລື່ອງນີ້ ຜູ້ໃດທີ່ໃຫ້ອາຫານແກ່ງົວເປັນປະຈຳ ຈະໄດ້ຮັບບຸນໜຶ່ງສ່ວນສີ່ ຈາກບຸນທີ່ເກີດຈາກການຮັບໃຊ້ງົວຢ່າງຕໍ່ເນື່ອງ. ເພາະງົວມີອຳນາດທາງຈິດວິນຍານອັນຍິ່ງໃຫຍ່ ແລະເປັນຜູ້ປະທານພອນ; ເມື່ອຖືກບູຊາ ພວກນາງຈະປະທານຜົນຕາມປາຖະໜາ ແລະອະນຸມັດສົ່ງເສີມໃຫ້ຜົນແຫ່ງກຳສຳເລັດ»។
महेश्वर उवाच
Regularly feeding and serving cows is presented as a dharmic act that yields spiritual merit; even the specific act of giving food to a cow grants a defined share—one quarter—of the merit associated with ongoing cow-service, emphasizing disciplined, compassionate giving.
Maheśvara is explaining the religious efficacy of honoring cows: cows are described as powerful and boon-giving, and he quantifies the merit gained by a person who habitually feeds cows, linking the practice to the attainment of desired fruits of action.