Suvarṇa-janma and Dakṣiṇā-Māhātmya
Origin and Supremacy of Gold as Ritual Fee
धेनुं सवत्सां कपिलां भूरिश्गीं कांस्योपदोहां वसनोत्तरीयाम् । प्रदाय तां गाहति दुर्विगाह्ां याम्यां सभां वीतभयो मनुष्य:
dhenuṁ savatsāṁ kapilāṁ bhūriśṛṅgīṁ kāṁsyopadohāṁ vasanottarīyām | pradāya tāṁ gāhati durvigāhāṁ yāmyāṁ sabhāṁ vītabhayo manuṣyaḥ ||
वसिष्ठ उवाच—यः सवत्सां कपिलां धेनुं भूरिशृङ्गीं कांस्योपदोहां वसनोत्तरीयां ब्राह्मणाय प्रददाति, स मनुष्यः दुर्विगाह्यां याम्यां सभां वीतभयः प्रविशति।
वसिष्ठ उवाच
The verse teaches that properly performed dāna—here, gifting an auspicious cow with calf and necessary accessories to a brāhmaṇa—has strong dharmic merit that removes fear at Yama’s judgment, symbolizing moral confidence rooted in generosity.
Vasiṣṭha describes the fruit (phala) of a specific charitable act: after donating a kapilā cow (with calf, cloth covering, and a bronze milking vessel), the donor is said to enter Yama’s difficult court without fear, implying favorable reception in the afterlife due to dharma.