Viṣṇu-sahasranāma—Yudhiṣṭhira’s Inquiry and Bhīṣma’s Recitation (विष्णोर्नामसहस्रम्)
इसलिये विशेष यत्न करके दीप और जलका दान करना चाहिये। विशेषतः पुष्कर तीर्थमें जो वेदोंके पारंगत विद्वान् ब्राह्मणको कपिला दान करते हैं, उन्हें उस दानका जो फल मिलता है, उसे सुनो। उसे साँड़ों-लहित सौ गौओंके दानका शाश्वत फल प्राप्त होता है ।।
pāpaṃ karma ca yat kiñcid brahmahatyāsamaṃ bhavet | śodhayet kapilā ghoṣā pradattaṃ gośataṃ yathā ||
Wika ni Yama: Kaya dapat magpursigi nang higit sa pagbibigay ng ilawan at tubig. Lalo na sa banal na pook ng Puṣkara, ang sinumang maghandog ng kapilā na baka sa isang pantas na Brāhmaṇa na bihasa sa mga Veda—pakinggan ang bunga ng gayong handog: matatamo niya ang walang hanggang gantimpala na tulad ng pag-aalay ng sandaang baka na may kasamang mga toro. At anumang kasalanan—kahit yaong kasingbigat ng pagpatay sa Brāhmaṇa—ay nalilinis sa pag-aalay ng kapilā na baka, gaya ng pagkakamit ng bunga ng pag-aalay ng sandaang baka.
यम उवाच
The verse teaches that intentional acts of charity—especially the gift of a kapilā cow—are presented as powerful means of purification, capable of cleansing even extremely grave sins, and yielding enduring religious merit comparable to gifting a hundred cows.
Yama is instructing about the ethical and ritual potency of dāna (gift-giving). In this section he highlights cow-gifting (kapilā) as an expiatory act and links it to the broader exhortation to give beneficial gifts such as lamps and water, particularly in sacred contexts.