Shloka 313
Viṣṇu-sahasranāma—Yudhiṣṭhira’s Inquiry and Bhīṣma’s Recitation (विष्णोर्नामसहस्रम्)
तस्मात्तु कपिला देया कौमुद्रां ज्येष्ठपुष्करे । ब्रह्म हत्याके समान जो कोई पाप होता है
tasmāttu kapilā deyā kaumudrāṁ jyeṣṭha-puṣkare |
阎摩说道：因此，在迦尔提迦月的满月之日，应当在阇耶湿吒—普什迦罗圣地布施一头黄褐色的牝牛（kapilā）。经教示，此一布施足以涤除乃至如“梵杀罪”（brahmahatyā，杀害婆罗门）这般沉重之罪；而这一头牛的布施，其功德被宣称等同于百次寻常的施牛。其伦理旨趣在于：以信心而行、得其时、得其地、真诚如法的布施（dāna），具有非凡的净化之力，并能扶持达摩（dharma）的秩序。
यम उवाच
Educational Q&A
The verse teaches the exceptional purificatory and merit-giving power of properly performed dāna—specifically, donating a kapilā cow at the sacred place Jyeṣṭha-Puṣkara on Kārtika Pūrṇimā—said to cleanse even extremely grave sins and to equal the merit of many ordinary cow-gifts.
In Yama’s discourse on dharma and religious duties, he prescribes a specific act of charity tied to a particular time (Kārtika full moon) and place (Jyeṣṭha-Puṣkara), emphasizing its extraordinary efficacy as expiation and as a source of puṇya.