Shloka 9
Adhyāya 138: Vāyu’s Exempla on Brāhmaṇa-Prabhāva and a Cosmological Clarification
तस्य तत्र चतुर्भागो यो ददाति गवाद्विकम्
tasya tatra caturbhāgo yo dadāti gavādvikam
大自在天说道：“于此事中，若有人恒常施食于一牛，便得持续奉事群牛之功德四分之一。盖诸牛具无量灵威，慈惠能施福赐；若人礼拜供养，诸牛即赐所愿之果，并予认可扶持，使诸业之果得以圆成。”
महेश्वर उवाच
Educational Q&A
Regularly feeding and serving cows is presented as a dharmic act that yields spiritual merit; even the specific act of giving food to a cow grants a defined share—one quarter—of the merit associated with ongoing cow-service, emphasizing disciplined, compassionate giving.
Maheśvara is explaining the religious efficacy of honoring cows: cows are described as powerful and boon-giving, and he quantifies the merit gained by a person who habitually feeds cows, linking the practice to the attainment of desired fruits of action.