Gavāṃ Māhātmya — Go-dāna, Yajña-ādhāra, and Goloka
Brahmā–Indra–Surabhi Itihāsa
दृतिकण्ठमनड्वाहं सर्वरत्नैरलंकृतम् । दत्त्वा प्रजापतेलोकान् विशोक: प्रतिपद्यते,जो लटकते हुए गलकम्बलवाले तथा गाड़ीका बोझ ढोनेमें समर्थ बैलको सम्पूर्ण रत्नोंसे अलंकृत करके ब्राह्मणको देता है, वह शोकरहित हो प्रजापतिके लोकोंमें जाता है
dhrtikaṇṭham anaḍvāhaṃ sarvaratnair alaṅkṛtam | dattvā prajāpate lokān viśokaḥ pratipadyate ||
दृतिकण्ठमनड्वाहं सर्वरत्नैरलङ्कृतम् । दत्त्वा प्रजापतेर्लोकान् विशोकः प्रतिपद्यते ॥
वसिष्ठ उवाच
Dharmic giving (dāna), especially a valuable and practically useful gift offered to a worthy recipient (a brāhmaṇa), yields spiritual merit: the donor attains Prajāpati’s realms and becomes free from sorrow.
Vasiṣṭha is enumerating the fruits of specific charitable acts. Here he describes gifting a strong draught-bull, richly ornamented with jewels, and states the resulting reward—access to Prajāpati’s worlds and the cessation of grief.