Shloka 13
Gavāṃ Māhātmya — Go-dāna, Yajña-ādhāra, and Goloka
Brahmā–Indra–Surabhi Itihāsa
समानवत्सां धूम्रां तु थेनुं दत््वा पयस्विनीम् । सुव्रतां वस्त्रसंवीतां याम्यलोके महीयते
samānavatsāṃ dhūmrāṃ tu dhenuṃ dattvā payasvinīm | suvratāṃ vastrasaṃvītāṃ yāmyaloke mahīyate ||
婆悉吒说：若有人布施一头烟灰色、乳汁充盈的母牛，并以同色之犊相随，又以布帛覆护而庄严供献，则于阎摩之界（Yama-loka）受人敬重。
वसिष्ठ उवाच
Educational Q&A
That dāna (charitable giving), when done thoughtfully—giving a truly useful gift (a milk-yielding cow), complete with its calf and proper care (clothing/covering)—is a powerful dharmic act that yields honor and merit, even in the afterlife.
Vasiṣṭha is describing the फल (result) of a specific form of charity: donating a smoky-grey milch cow together with a matching calf and with the cow respectfully clothed. He states that the donor is honored in Yama’s realm.