Gavāṃ Māhātmya — Go-dāna, Yajña-ādhāra, and Goloka
Brahmā–Indra–Surabhi Itihāsa
समानवत्सां गौरीं तु थेनुं दत्त्वा पयस्विनीम् । सुव्रतां वस्त्रसंवीतां वसूनां लोकमाप्नुयात्
samānavatsāṃ gaurīṃ tu dhenuṃ dattvā payasvinīm | suvratāṃ vastrasaṃvītāṃ vasūnāṃ lokam āpnuyāt ||
جو شخص گورے رنگ کی، دودھ دینے والی، نیک فال گائے کو ہم رنگ بچھڑے سمیت کپڑے سے ڈھانپ کر، خود نیک سیرت رہتے ہوئے دان کرتا ہے، وہ وَسُؤں کے لوک کو پاتا ہے۔
वसिष्ठ उवाच
The verse teaches that disciplined, respectful charity—specifically gifting a healthy milk-giving cow with a matching calf and proper presentation—constitutes dharma and yields exalted merit, symbolized by attaining the realm of the Vasus.
Vasiṣṭha is enumerating the fruits of specific gifts (dāna-phala). Here he states the spiritual result of donating a well-adorned milch-cow together with her calf: the donor reaches Vasuloka, the world associated with the Vasus.