Shloka 313
Viṣṇu-sahasranāma—Yudhiṣṭhira’s Inquiry and Bhīṣma’s Recitation (विष्णोर्नामसहस्रम्)
तस्मात्तु कपिला देया कौमुद्रां ज्येष्ठपुष्करे । ब्रह्म हत्याके समान जो कोई पाप होता है
tasmāttu kapilā deyā kaumudrāṁ jyeṣṭha-puṣkare |
तस्मात् कार्तिकपूर्णिमायां ज्येष्ठपुष्करे कौमुद्रां कपिलां गां दद्यात्। एक एवायं कपिलादानः ब्रह्महत्यासमं पापमपि शुद्धयति इति श्रूयते, स चैकः गोदानः शतगोदानफलसमः परिकीर्तितः। तस्माज्ज्येष्ठपुष्करतीर्थे कार्तिकपूर्णिमायां नित्यं कपिलागोदानं कर्तव्यम्।
यम उवाच
Educational Q&A
The verse teaches the exceptional purificatory and merit-giving power of properly performed dāna—specifically, donating a kapilā cow at the sacred place Jyeṣṭha-Puṣkara on Kārtika Pūrṇimā—said to cleanse even extremely grave sins and to equal the merit of many ordinary cow-gifts.
In Yama’s discourse on dharma and religious duties, he prescribes a specific act of charity tied to a particular time (Kārtika full moon) and place (Jyeṣṭha-Puṣkara), emphasizing its extraordinary efficacy as expiation and as a source of puṇya.