Viṣṇu-sahasranāma—Yudhiṣṭhira’s Inquiry and Bhīṣma’s Recitation (विष्णोर्नामसहस्रम्)
उपानहौ च छत्रं च कपिला च यथातथम् । पुष्करे कपिला देया ब्राह्मणे वेदपारगे
upānahau ca chatraṃ ca kapilā ca yathātatham | puṣkare kapilā deyā brāhmaṇe vedapārage ||
Yama bersabda: “Hendaklah seseorang menderma sepasang sandal dan sebuah payung, dan demikian juga seekor lembu berwarna kekuningan-coklat (kapilā) sebagaimana patut. Di Puṣkara, seekor lembu kapilā hendaklah dihadiahkan kepada seorang Brāhmaṇa yang telah menguasai Veda.”
यम उवाच
Charity should be done with discernment: give useful, protective items (sandals, umbrella) and a meritorious gift (a kapilā cow), especially at a sacred place like Puṣkara, and to a truly qualified recipient—a Brāhmaṇa learned in the Vedas.
In Yama’s discourse on dharma and the fruits of righteous conduct, he prescribes specific forms of dāna and specifies the auspicious setting (Puṣkara) and the worthy recipient (a Veda-master), indicating how context and eligibility shape the ethical and spiritual value of giving.