Gavāṃ Māhātmya — Go-dāna, Yajña-ādhāra, and Goloka
Brahmā–Indra–Surabhi Itihāsa
दृतिकण्ठमनड्वाहं सर्वरत्नैरलंकृतम् । दत्त्वा प्रजापतेलोकान् विशोक: प्रतिपद्यते
dhrtikaṇṭham anaḍvāhaṃ sarvaratnair alaṅkṛtam | dattvā prajāpate lokān viśokaḥ pratipadyate ||
जो मनुष्य लोंबकळणाऱ्या गलकंबळासह गाडीचा भार वाहण्यास समर्थ असा बलवान बैल सर्व रत्नांनी अलंकृत करून ब्राह्मणाला दान करतो, तो शोकमुक्त होऊन प्रजापतीच्या लोकांना प्राप्त होतो.
वसिष्ठ उवाच
Dharmic giving (dāna), especially a valuable and practically useful gift offered to a worthy recipient (a brāhmaṇa), yields spiritual merit: the donor attains Prajāpati’s realms and becomes free from sorrow.
Vasiṣṭha is enumerating the fruits of specific charitable acts. Here he describes gifting a strong draught-bull, richly ornamented with jewels, and states the resulting reward—access to Prajāpati’s worlds and the cessation of grief.