Gavāṃ Māhātmya — Go-dāna, Yajña-ādhāra, and Goloka
Brahmā–Indra–Surabhi Itihāsa
सवत्सां पीवरीं दत्त्वा दृतिकण्ठामलंकृताम् | वैश्वदेवमसम्बाध॑ स्थान श्रेष्ठ प्रपद्यते
savatsāṁ pīvarīṁ dattvā dṛtikaṇṭhām alaṅkṛtām | vaiśvadevam asambādhaṁ sthānaṁ śreṣṭhaṁ prapadyate ||
ਜੋ ਪਾਲੀ-ਪੋਸੀ, ਵੱਛੇ ਸਮੇਤ ਗਾਂ ਨੂੰ ਗਲ-ਢੱਕਣ/ਗਲ-ਬੰਨ੍ਹ ਨਾਲ ਸਜਾ ਕੇ ਅਲੰਕ੍ਰਿਤ ਕਰਕੇ ਬ੍ਰਾਹਮਣ ਨੂੰ ਦਾਨ ਕਰਦਾ ਹੈ, ਉਹ ਬਿਨਾ ਰੁਕਾਵਟ ਵਿਸ਼੍ਵੇਦੇਵਾਂ ਦੇ ਸ਼੍ਰੇਸ਼ਠ ਲੋਕ ਨੂੰ ਪ੍ਰਾਪਤ ਹੁੰਦਾ ਹੈ।
वसिष्ठ उवाच
That dāna done with care and honor—here, gifting a healthy cow with her calf, properly adorned, to a brāhmaṇa—produces great puṇya and leads to an unobstructed attainment of an excellent heavenly realm (associated with the Viśvedevas).
In Vasiṣṭha’s instruction on gifts and their fruits, he specifies a particular form of cow-gift (a thriving cow with calf, adorned and fitted with a neck-piece) and states the spiritual result: reaching the superior, unhindered abode connected with the Viśvedevas.