Adhyāya 138: Vāyu’s Exempla on Brāhmaṇa-Prabhāva and a Cosmological Clarification
तस्माद् व्रजस्थानगतस्तिष्ठत्युपरि मे वृष: । रमे5हं सह गोभिश्व तस्मात् पूज्या: सदैव ता:,इसलिये मेरी गौओंके झुंडमें रहनेवाला वृषभ मुझसे ऊपर मेरे रथकी ध्वजामें विद्यमान है। मैं सदा गौओंके साथ रहनेमें ही आनन्दका अनुभव करता हूँ। अतः उन गौओंकी सदा ही पूजा करनी चाहिये
tasmād vrajasthānagatas tiṣṭhaty upari me vṛṣaḥ | rame'haṃ saha gobhiś ca tasmāt pūjyāḥ sadaiva tāḥ ||
तस्माद् व्रजस्थानगतः वृषो मे ध्वजाग्रे तिष्ठत्युपरि। अहं च गोभिः सह रमामि; तस्मात् ता गावः सदैव पूज्याः।
महेश्वर उवाच
Maheshvara links his own emblematic bull and his delight in the company of cows to a normative injunction: cows are to be honored continually. The verse frames go-pūjā (reverence for cows) as an ethical-religious duty grounded in divine example and symbolism.
Maheshvara explains why the bull associated with him is placed above him on his chariot’s banner and emphasizes his joy in being with cows. From this, he concludes that cows deserve constant worship and respect.