Shloka 27
Gavāṃ Māhātmya — Go-dāna, Yajña-ādhāra, and Goloka
Brahmā–Indra–Surabhi Itihāsa
यावन्ति रोमाणि भवन्ति धेन्वा- स्तावन्ति वर्षाणि महीयते सः । स्वर्गच्युतश्नापि ततो नूलोके प्रसूयते वै विपुले गृहे स:
yāvanti romāṇi bhavanti dhenvāḥ tāvanti varṣāṇi mahīyate saḥ | svargacyutaḥ śnāpi tato nūloke prasūyate vai vipule gṛhe saḥ ||
वसिष्ठ उवाच—यावन्ति रोमाणि भवन्ति धेन्वाः तावन्ति वर्षाणि महीयते सः। स्वर्गच्युतोऽपि ततो नृलोके प्रसूयते वै विपुले गृहे सः॥
वसिष्ठ उवाच
Educational Q&A
The verse teaches the karmic fruit of dāna, specifically go-dāna: a measurable heavenly reward (honor in Svarga) followed by an auspicious human rebirth (in a prosperous family) once the accumulated merit is spent.
Vasiṣṭha is describing the posthumous outcome for a person associated with the meritorious act being discussed (contextually, gifting a cow): first enjoying honor in heaven for a long duration, then returning to human birth in favorable circumstances after the heavenly merit is exhausted.