सुवर्णशृङ्गीं कपिलां पयस्विनीं साध्वीं सुशीलां तरुणीं सवत्साम् । दत्त्वा द्विजे सर्वव्रतोपपन्ने फलं च यत्स्यात्तदिहैव नूनम्
suvarṇaśṛṅgīṃ kapilāṃ payasvinīṃ sādhvīṃ suśīlāṃ taruṇīṃ savatsām | dattvā dvije sarvavratopapanne phalaṃ ca yatsyāttadihaiva nūnam
सुवर्णशिंगांची कपिला, दूधाने परिपूर्ण, शांत, सुशील, तरुण व वासरासह अशी गाय—सर्व व्रतांनी युक्त ब्राह्मणास दान दिल्यास—जे पुण्यफळ होते ते निश्चयाने इथेच प्राप्त होते।
Rudra/Śiva (as indicated by the adhyāya’s concluding self-referential verses: 'iti rudraḥ svayaṃ jagau')
Tirtha: Bhṛgu-tīrtha region (Revā-kṣetra)
Type: kshetra
Listener: nṛpa / Pāṇḍunandana
Scene: A pilgrim offers a kapilā cow with calf to a disciplined brāhmaṇa near a riverbank shrine; attendants hold water-pot and kusa; the sacred landscape glows.
Charity offered with discernment—especially go-dāna to a disciplined Brāhmaṇa—quickly yields dharmic merit, particularly in a sanctified tīrtha context.
The Revā Khaṇḍa context points to Bhṛgutīrtha/Bhṛgukaccha as a merit-amplifying sacred geography associated with the Narmadā (Revā).
Go-dāna: gifting a milk-giving cow (with calf), ideally to a Brāhmaṇa established in vows (vrata).