Description of the Rules for Charitable Gifts and Related Rites
Gaṅgā-māhātmya
तथैव गोप्रदानं च विधिना कुरुते तु यः । गोलोमसंख्यवर्षाणि स्वर्गलोके महीयते ॥ ४९ ॥
tathaiva gopradānaṃ ca vidhinā kurute tu yaḥ | golomasaṃkhyavarṣāṇi svargaloke mahīyate || 49 ||
तसेच जो विधिपूर्वक गोदान करतो, तो गायीच्या रोमसंख्येइतकी वर्षे स्वर्गलोकी पूज्य होतो.
Narada (teaching within Uttara-Bhaga’s mahatmya/ritual-merit narration; traditionally framed in dialogue context with Sanatkumara tradition)
Vrata: none
Primary Rasa: bhakti
Secondary Rasa: shanta
It elevates go-dāna (cow-gifting) as a high-merit act of dāna, stressing that charity becomes spiritually potent when done “vidhinā” (with correct rite and intention), yielding vast heavenly reward (svarga-phala).
While the verse is primarily about dāna-phala, it supports bhakti indirectly by teaching disciplined, reverent offering (proper vidhi), a key bhakti attitude—giving with sanctity and dharmic intent rather than mere display.
The emphasis on “vidhi” points to Kalpa (ritual procedure) as the practical Vedāṅga underpinning: charitable acts are to be performed with prescribed rules, purity, and correct ceremonial method.