Gavāṃ Māhātmya — Go-dāna, Yajña-ādhāra, and Goloka
Brahmā–Indra–Surabhi Itihāsa
वयोपपन्नं लीलांगं सर्वरत्नसमन्वितम् । गन्धर्वाप्सरसां लोकान् दत्त्वा प्राप्नोति मानव:
vayopapannaṁ līlāṅgaṁ sarvaratnasamanvitam | gandharvāpsarasāṁ lokān dattvā prāpnoti mānavaḥ ||
Wika ni Vasiṣṭha: Ang sinumang maghandog ng isang torong nasa kasibulan—ganap ang paglaki, maganda ang mga sangkap, at pinalamutian ng lahat ng uri ng hiyas—ay makaaabot sa mga makalangit na daigdig ng mga Gandharva at Apsaras.
वसिष्ठ उवाच
The verse teaches that dāna performed with discernment—giving a gift that is fit, valuable, and complete (a prime, well-formed bull adorned with jewels)—produces elevated spiritual merit, here expressed as attainment of refined heavenly realms.
In Vasiṣṭha’s instruction on dharma and the fruits of charitable acts, he specifies a particular form of gift (donating a prime, ornamented bull) and states its result: the donor reaches the worlds associated with Gandharvas and Apsarases.