Adhyāya 138: Vāyu’s Exempla on Brāhmaṇa-Prabhāva and a Cosmological Clarification
तस्य तत्र चतुर्भागो यो ददाति गवाद्विकम्
tasya tatra caturbhāgo yo dadāti gavādvikam
Wika ni Maheśvara: “Sa bagay na ito, ang taong palagiang nag-aalay ng pagkain sa isang baka ay nakakamit ang ikaapat na bahagi ng kabutihang dulot ng tuluy-tuloy na paglilingkod sa mga baka. Sapagkat ang mga baka ay may napakalaking kapangyarihang espirituwal at tagapagkaloob ng biyaya; kapag sinasamba, ibinibigay nila ang ninanais na bunga, pinahihintulutan at sinusuportahan ang katuparan ng bunga ng gawa.”
महेश्वर उवाच
Regularly feeding and serving cows is presented as a dharmic act that yields spiritual merit; even the specific act of giving food to a cow grants a defined share—one quarter—of the merit associated with ongoing cow-service, emphasizing disciplined, compassionate giving.
Maheśvara is explaining the religious efficacy of honoring cows: cows are described as powerful and boon-giving, and he quantifies the merit gained by a person who habitually feeds cows, linking the practice to the attainment of desired fruits of action.