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
Tendo ofertado a um Brāhmaṇa—dotado de todas as observâncias sagradas—uma vaca kapilā de chifres de ouro, rica em leite, mansa, de bom caráter, jovem e com seu bezerro, o mérito que nasce dessa dádiva é certamente obtido aqui mesmo.
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).