Adhyāya 138: Vāyu’s Exempla on Brāhmaṇa-Prabhāva and a Cosmological Clarification
तस्य तत्र चतुर्भागो यो ददाति गवाद्विकम्
tasya tatra caturbhāgo yo dadāti gavādvikam
Maheśvara bersabda: “Dalam hal ini, sesiapa yang kerap memberi makanan kepada seekor lembu memperoleh seperempat daripada pahala yang didapati melalui khidmat kepada lembu yang dilakukan tanpa putus. Kerana lembu-lembu memiliki daya rohani yang amat besar dan merupakan pemberi anugerah; apabila dipuja, mereka mengurniakan hasil yang dihajati, menyetujui serta menyokong agar buah perbuatan itu tercapai.”
महेश्वर उवाच
Regularly feeding and serving cows is presented as a dharmic act that yields spiritual merit; even the specific act of giving food to a cow grants a defined share—one quarter—of the merit associated with ongoing cow-service, emphasizing disciplined, compassionate giving.
Maheśvara is explaining the religious efficacy of honoring cows: cows are described as powerful and boon-giving, and he quantifies the merit gained by a person who habitually feeds cows, linking the practice to the attainment of desired fruits of action.