Mahabharata — Anushasana Parva, Shloka 31
Viṣṇu-sahasranāma—Yudhiṣṭhira’s Inquiry and Bhīṣma’s Recitation (विष्णोर्नामसहस्रम्)
इसलिये विशेष यत्न करके दीप और जलका दान करना चाहिये। विशेषतः पुष्कर तीर्थमें जो वेदोंके पारंगत विद्वान् ब्राह्मणको कपिला दान करते हैं, उन्हें उस दानका जो फल मिलता है, उसे सुनो। उसे साँड़ों-लहित सौ गौओंके दानका शाश्वत फल प्राप्त होता है ।।
pāpaṃ karma ca yat kiñcid brahmahatyāsamaṃ bhavet | śodhayet kapilā ghoṣā pradattaṃ gośataṃ yathā ||
阎摩王说道：因此，当以特别的勤勉施与灯明与清水。尤其在普什迦罗圣地，若有人将黄褐色牝牛（kapilā）供施给通达吠陀的博学婆罗门——且听此施之果：他将获得恒常不灭之报，如同施舍百头牛并各配公牛一般。并且，无论何等罪业——即便重如杀婆罗门之大罪——亦可由施与一头kapilā牝牛而得涤净，正如获得施百牛之大功德。
यम उवाच
Educational Q&A
The verse teaches that intentional acts of charity—especially the gift of a kapilā cow—are presented as powerful means of purification, capable of cleansing even extremely grave sins, and yielding enduring religious merit comparable to gifting a hundred cows.
Yama is instructing about the ethical and ritual potency of dāna (gift-giving). In this section he highlights cow-gifting (kapilā) as an expiatory act and links it to the broader exhortation to give beneficial gifts such as lamps and water, particularly in sacred contexts.