Suvarṇa-janma and Dakṣiṇā-Māhātmya
Origin and Supremacy of Gold as Ritual Fee
गुणवचनसमुच्चयैकदेशो नृवर मयैष गवां प्रकीर्तितस्ते । न च परमिह दानमस्ति गोभ्यो भवति न चापि परायणं तथान्यत्
guṇavacanasamuccayaikadeśo nṛvara mayaiva eṣa gavāṁ prakīrtitas te | na ca param iha dānam asti gobhyo bhavati na cāpi parāyaṇaṁ tathā anyat ||
ବସିଷ୍ଠ କହିଲେ— ହେ ନରଶ୍ରେଷ୍ଠ! ଗାଈମାନଙ୍କ ଗୁଣଗାନର ସଂଗ୍ରହରୁ ମୁଁ ତୁମକୁ କେବଳ ଏକ ଛୋଟ ଅଂଶ ମାତ୍ର କହିଛି—ମାତ୍ର ଦିଗ୍ଦର୍ଶନ। ଏହି ଲୋକରେ ଗୋଦାନଠାରୁ ଶ୍ରେଷ୍ଠ ଦାନ ନାହିଁ, ଏବଂ ସେମାନଙ୍କ ସମାନ ଅନ୍ୟ କୌଣସି ଆଶ୍ରୟ ମଧ୍ୟ ନାହିଁ।
वसिष्ठ उवाच
The verse elevates go-dāna (the gifting of cows) as the highest form of charity and presents cows as an unmatched source of support/refuge, framing this as a dharmic and ethically superior act.
Vasiṣṭha addresses a king, explaining that he has only offered a brief sample of the traditional praises of cows, and then emphasizes their exceptional status by declaring cow-gifting the greatest donation and cows an incomparable refuge.