Mahabharata — Anushasana Parva, Shloka 28
Adhyāya 60: Dāna vs. Yajña—Royal Giving, Protection, and Karmic Share
प्रयच्छते य: कपिलां सवत्सां कांस्योपदोहां कनकाग्रशृंगीम् । तैस्तैर्गुणै: कामदुहास्य भूत्वा नरं प्रदातारमुपैति सा गौ:
prayacchate yaḥ kapilāṃ savatsāṃ kāṃsyopadohāṃ kanakāgraśṛṅgīm | taistair guṇaiḥ kāmaduhāsyabhūtvā naraṃ pradātāramupaiti sā gauḥ ||
毗舍波耶那说：若有人布施一头黄褐色母牛并其犊，配以钟金所制挤乳器皿，且牛角尖端镀金；则此牛具足这些殊胜功德，将以“如意牛”迦摩德奴之姿归向施主，为他带来此施的果报。
वैशम्पायन उवाच
Educational Q&A
The verse teaches dāna-dharma: a gift offered with completeness and auspicious attributes (cow with calf, proper vessel, honored adornment) yields corresponding merit, returning to the donor as sustained welfare—symbolized by the cow becoming a kāmaduhā (wish-fulfiller).
Vaiśampāyana describes the fruit of donating a specially qualified cow. The act of giving is portrayed as generating a tangible, beneficent result: the donated cow ‘comes’ to the giver in effect, as a source of desired benefits, i.e., the karmic and ethical reward of the charity.