Gavāṃ Māhātmya — Go-dāna, Yajña-ādhāra, and Goloka
Brahmā–Indra–Surabhi Itihāsa
समानवत्सां धूम्रां तु थेनुं दत््वा पयस्विनीम् । सुव्रतां वस्त्रसंवीतां याम्यलोके महीयते
samānavatsāṃ dhūmrāṃ tu dhenuṃ dattvā payasvinīm | suvratāṃ vastrasaṃvītāṃ yāmyaloke mahīyate ||
Sinabi ni Vasiṣṭha: Ang taong maghandog ng bakang kulay-abong parang usok, sagana sa gatas, kasama ang guya nitong kapareho ang kulay, at balutan ito ng tela nang marangal, ay pararangalan sa daigdig ni Yama.
वसिष्ठ उवाच
That dāna (charitable giving), when done thoughtfully—giving a truly useful gift (a milk-yielding cow), complete with its calf and proper care (clothing/covering)—is a powerful dharmic act that yields honor and merit, even in the afterlife.
Vasiṣṭha is describing the फल (result) of a specific form of charity: donating a smoky-grey milch cow together with a matching calf and with the cow respectfully clothed. He states that the donor is honored in Yama’s realm.