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
Dengan menghadiahkan kepada seorang Brāhmaṇa (dvija) yang sempurna dalam segala vrata seekor lembu kapilā bertanduk emas, kaya susu, lemah lembut, bersahaja, berakhlak mulia, muda, serta bersama anaknya—maka apa jua pahala kebajikan daripada dana itu, pasti diperoleh di sini juga, di wilayah suci ini.
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).