Gavāṃ Māhātmya — Go-dāna, Yajña-ādhāra, and Goloka
Brahmā–Indra–Surabhi Itihāsa
समानवत्सां श्वेतां तु धेनुं दत्त्वा पयस्विनीम् । सुव्रतां वस्त्रसंवीतामिन्द्रलोके महीयते
samānavatsāṁ śvetāṁ tu dhenuṁ dattvā payasvinīm | suvratāṁ vastrasaṁvītām indraloke mahīyate ||
जो मनुष्य दूध देणारी सुलक्षणा श्वेत वर्णाची गाय, श्वेत वासरासह, वस्त्राने आच्छादून दान करतो, त्याला इंद्रलोकात सन्मान मिळतो.
वसिष्ठ उवाच
Dāna should be complete and compassionate: giving a healthy, milk-yielding cow along with her calf and proper covering reflects responsible charity, producing spiritual merit and honor in the heavenly realm.
Vasiṣṭha is describing the फल (result) of a specific dharmic gift—donating a white milch cow with a matching calf and suitable cloth—stating that the donor attains honor in Indra’s world.