Adhyāya 60: Dāna vs. Yajña—Royal Giving, Protection, and Karmic Share
सुवर्णशंगैस्तु विराजितानां गवां सहस्नस्यथ नर: प्रदानात् । प्राप्नोति पुण्यं दिवि देवलोक- मित्येवमाहुर्दिवि देवसंघा:,'सोनेसे मढ़े हुए सींगोंद्वारा सुशोभित होनेवाली एक हजार गौओंका दान करनेसे मनुष्य स्वर्गमें पुण्यमय देवलोकको प्राप्त होता है--ऐसा स्वर्गवासी देववृन्द कहते हैं
suvarṇaśaṅgais tu virājitānāṁ gavāṁ sahasrasya atha naraḥ pradānāt | prāpnoti puṇyaṁ divi devalokam ity evam āhur divi devasaṅghāḥ ||
ไวศัมปายนะกล่าวว่า—ผู้ใดถวายทานโคหนึ่งพันตัวซึ่งเขาประดับด้วยทองคำ ผู้นั้นย่อมได้บุญกุศลและบรรลุถึงเทวโลกในสวรรค์—ดังนี้หมู่เทพผู้สถิตในแดนทิพย์ประกาศไว้
वैशम्पायन उवाच
The verse teaches that generous, ritually valued charity—specifically the grand gift of a thousand cows adorned with gold—produces puṇya (religious merit) and is traditionally believed to lead to attainment of Devaloka (the celestial world).
Vaiśampāyana reports a traditional claim attributed to the heavenly gods: that performing a major act of donation (sahasra-go-dāna) results in heavenly reward. It functions as an authoritative endorsement of dāna within the Anuśāsana Parva’s instruction on dharma.