Shloka 30
Viṣṇu-sahasranāma—Yudhiṣṭhira’s Inquiry and Bhīṣma’s Recitation (विष्णोर्नामसहस्रम्)
पुष्करे च विशेषेण श्रूयतां तस्य यत् फलम् | गोशतं सवृषं तेन दत्तं भवति शाश्वतम्
puṣkare ca viśeṣeṇa śrūyatāṃ tasya yat phalam | gośataṃ savṛṣaṃ tena dattaṃ bhavati śāśvatam ||
阎摩王说道：“尤其在普什迦罗（Puṣkara）——且听此举之果报。若在彼处行之，所得功德恒常不灭，犹如施舍百头牛，且每一头都配有公牛。”
यम उवाच
Educational Q&A
The verse teaches that sacred context (tīrtha) can greatly amplify the spiritual merit of a righteous act: at Puṣkara, the merit is said to equal an enduring gift of a hundred cows with a bull—an archetypal high-value donation in dharma literature.
Yama is explaining to his listener the specific फल (result) of an observance or act previously under discussion, emphasizing that when it is performed at the pilgrimage site Puṣkara, it yields exceptionally great and lasting merit, comparable to major cow-gifting.