एतस्मात्कारणादत्र महिषीदानमुत्तमम् । तस्याः शृङ्गे जलं कार्यं धूम्रवस्त्रानुवेष्टिता
etasmātkāraṇādatra mahiṣīdānamuttamam | tasyāḥ śṛṅge jalaṃ kāryaṃ dhūmravastrānuveṣṭitā
ด้วยเหตุนี้ ในที่นี้จึงถือว่าทานกระบือเพศเมียเป็นทานอันสูงสุด พึงวางน้ำไว้ที่เขาของนาง และห่มพันด้วยผ้าสีควัน
Deductive: a Purāṇic narrator giving procedural details to Yudhiṣṭhira.
Tirtha: Revā-kṣetra
Type: ghat
Listener: Yudhiṣṭhira
Scene: Priests perform saṅkalpa; a buffalo-cow stands calmly, horn touched with a water vessel; she is wrapped in smoke-colored cloth, adorned for donation.
Dharma is not only intention but also correct ritual form; precise observance strengthens the spiritual efficacy of dāna.
The verse is part of Revā-khaṇḍa’s dharma instruction and does not directly praise a named tīrtha.
In mahiṣī-dāna, place water on the buffalo-cow’s horn and wrap her in a smoke-colored cloth.