Gavāṃ Māhātmya — Go-dāna, Yajña-ādhāra, and Goloka
Brahmā–Indra–Surabhi Itihāsa
समानवत्सां गौरीं तु थेनुं दत्त्वा पयस्विनीम् । सुव्रतां वस्त्रसंवीतां वसूनां लोकमाप्नुयात्
samānavatsāṃ gaurīṃ tu dhenuṃ dattvā payasvinīm | suvratāṃ vastrasaṃvītāṃ vasūnāṃ lokam āpnuyāt ||
Васиштха сказал: Тот, кто дарует молочную корову светлого, белёсого окраса вместе с телёнком того же цвета, покрыв её тканью и соблюдая благую дисциплину, достигает мира Васу.
वसिष्ठ उवाच
The verse teaches that disciplined, respectful charity—specifically gifting a healthy milk-giving cow with a matching calf and proper presentation—constitutes dharma and yields exalted merit, symbolized by attaining the realm of the Vasus.
Vasiṣṭha is enumerating the fruits of specific gifts (dāna-phala). Here he states the spiritual result of donating a well-adorned milch-cow together with her calf: the donor reaches Vasuloka, the world associated with the Vasus.