Nārāyaṇopadeśa to Mārkaṇḍeya (Cosmic Self-Identification and Yuga Doctrine) | नारायणोपदेशः
ददाति यो वै कपिलां सचैलां कांस्योपदोहां द्रविणैरुत्तरीयै: । तैस्तैर्गुणै: कामदुहाथ भूत्वा नरं प्रदातारमुपैति सा गौ:,जो काँसेकी दोहनी, वस्त्र, उत्तरकालिक दक्षिणाद्रव्यके साथ कपिला गौका दान करता है, उसकी दी हुई वह गौ उन-उन गुणोंके साथ कामधेनु बनकर परलोकमें दाताके पास पहुँच जाती है
dadāti yo vai kapilāṃ sacailāṃ kāṃsyopadohāṃ draviṇair uttarīyaiḥ | tais tair guṇaiḥ kāmaduhātha bhūtvā naraṃ pradātāram upaiti sā gauḥ ||
मार्कंडेय म्हणाले—जो मनुष्य वस्त्राने अलंकृत कपिला गाय, कांस्याची दुधदोहणी आणि धन व उत्तरीय यांसह दान करतो, तीच गाय त्या-त्या गुणांनी युक्त होऊन परलोकी कामधेनूसारखी बनते व फलरूपाने दात्याजवळ येते।
मार्कण्डेय उवाच
Charity yields results in proportion to its completeness and intention: donating a cow along with proper accessories and additional gifts is portrayed as producing a powerful posthumous reward, as the gift symbolically returns to the donor as a wish-fulfilling source of benefit.
Mārkaṇḍeya describes the merit of a specific form of dāna: giving a kapilā cow with cloth, a bronze milking vessel, and supplementary wealth/garments. He states that in the next world the donated cow, invested with those attributes, becomes like a kāmadhenū and comes to the donor.