Adhyātma-nirdeśa
Definition of Adhyātma): Mahābhūtas, Indriyas, Guṇas, and the Witness (Kṣetrajña
गौक्ष प्रतिग्रहीता च दाता चैव सम॑ यदा । इहैव विलयं यान्ति कुतस्तेषां समागम:,गौ, गोदान करनेवाला मनुष्य तथा उसको लेनेवाला ब्राह्मण--ये तीनों जब यहीं मर जाते हैं, तब परलोकमें उनका कैसे समागम होता है?
Bharadvāja uvāca: gāvaḥ pratigrahītā ca dātā caiva samaṃ yadā | ihaiva vilayaṃ yānti kutas teṣāṃ samāgamaḥ ||
ఆవు, దానాన్ని స్వీకరించేవాడు, దానం చేసేవాడు—ఈ ముగ్గురూ ఇక్కడే సమానంగా అంతమైపోతే, పరలోకంలో వారి సమాగమం ఎలా జరుగుతుంది?
भरद्वाज उवाच
The verse frames a moral-philosophical doubt about how the fruits of charity (especially gifting cows) connect donor and recipient beyond death, probing the mechanism of karmic linkage and posthumous consequence.
Bharadvāja raises a pointed question: if the donated cows, the giver, and the receiver all perish here, on what basis can scriptures speak of their meeting or shared outcome in the other world—thus inviting a doctrinal explanation of dāna and its results.