गोमहात्म्य-प्रश्नोत्तरम्
Saudāsa–Vasiṣṭha on the Purifying Power of Cows
सुवर्ण दक्षिणामाहुर्गोप्रदाने महाद्युते । सुवर्ण परमित्युक्त दक्षिणार्थमसंशयम्,महातेजस्वी इन्द्र! गोदानमें कुछ सुवर्णकी दक्षिणा देनेका विधान है। दक्षिणाके लिये सुवर्ण सबसे उत्तम बताया गया है। इसमें संशय नहीं है
suvarṇa-dakṣiṇām āhur go-pradāne mahā-dyute | suvarṇaṃ param ity uktaṃ dakṣiṇārtham asaṃśayam ||
सुवर्णदक्षिणामाहुर्गोप्रदाने महाद्युते । सुवर्णं परमित्युक्तं दक्षिणार्थमसंशयम् ॥
पितामह उवाच
When performing go-dāna (gift of cows), one should also give an appropriate dakṣiṇā; gold is upheld as the best form of such dakṣiṇā, emphasizing completeness and sincerity in charitable rites.
Bhīṣma (Pitāmaha), while instructing on dāna-dharma in Anuśāsana Parva, explains the proper procedure for cow-gifting and states the traditional rule that gold should accompany the gift as dakṣiṇā.