एतस्मात्कारणादत्र महिषीदानमुत्तमम् । तस्याः शृङ्गे जलं कार्यं धूम्रवस्त्रानुवेष्टिता
etasmātkāraṇādatra mahiṣīdānamuttamam | tasyāḥ śṛṅge jalaṃ kāryaṃ dhūmravastrānuveṣṭitā
Atas sebab ini, dalam konteks ini, sedekah berupa kerbau betina dianggap paling utama. Air hendaklah diletakkan pada tanduknya, dan ia dibalut dengan kain berwarna asap.
Deductive: a Purāṇic narrator giving procedural details to Yudhiṣṭhira.
Tirtha: Revā-kṣetra
Type: ghat
Listener: Yudhiṣṭhira
Scene: Priests perform saṅkalpa; a buffalo-cow stands calmly, horn touched with a water vessel; she is wrapped in smoke-colored cloth, adorned for donation.
Dharma is not only intention but also correct ritual form; precise observance strengthens the spiritual efficacy of dāna.
The verse is part of Revā-khaṇḍa’s dharma instruction and does not directly praise a named tīrtha.
In mahiṣī-dāna, place water on the buffalo-cow’s horn and wrap her in a smoke-colored cloth.