Mahabharata — Anushasana Parva, Shloka 196
Viṣṇu-sahasranāma—Yudhiṣṭhira’s Inquiry and Bhīṣma’s Recitation (विष्णोर्नामसहस्रम्)
अन्निहोत्रं च यत्नेन सर्वश: प्रतिपालयेत । उपानह (जूता)
agnihotraṃ ca yatnena sarvaśaḥ pratipālayet | upānahau chatraṃ tathā kapilāṃ gāṃ ca yathocita-rītyā dānaṃ kuryāt | puṣkare tīrthe vedapāragaṃ vidvān brāhmaṇaṃ kapilā-godānena pūjayet, agnihotra-vidhiṃ ca sarvathā yatnapūrvakaṃ pālayet |
阎摩教诲道：“当以勤勉之心，于一切方面护持火供（Agnihotra）之仪。并当随此戒行而施与相称之物，如鞋履与伞盖；尤当施赠一头黄褐色之牝牛（kapilā）。在普什迦罗圣渡（Puṣkara tīrtha），应以一头kapilā牛奉献于通达吠陀之婆罗门，以示敬礼；而火供之规矩，亦当处处谨慎、竭力奉行。”
यम उवाच
Educational Q&A
Dharma is upheld through disciplined ritual observance (especially Agnihotra) and through appropriate charitable giving; honoring Veda-learned Brahmins at sacred places like Puṣkara is presented as a meritorious form of dāna.
Yama is instructing the listener on proper conduct: maintain the Agnihotra carefully and perform prescribed gifts—footwear, umbrella, and notably a kapilā cow—especially as an offering of honor to a Veda-versed Brahmin at Puṣkara tīrtha.