Shloka 16
Gavāṃ Māhātmya — Go-dāna, Yajña-ādhāra, and Goloka
Brahmā–Indra–Surabhi Itihāsa
हिरण्यवर्णा पिंगाक्षीं सवत्सां कांस्यदोहनाम् | प्रदाय वस्त्रसंवीतां कौबेरं लोकमश्लुते
hiraṇyavarṇāṃ piṅgākṣīṃ savatsāṃ kāṃsyadohanām | pradāya vastrasaṃvītāṃ kauberaṃ lokam aśnute ||
婆悉吒说：若有人布施一头金色之母牛，眼呈黄褐（piṅgala），连同其犊，并奉上青铜挤乳之器，又以布帛覆护而供献，则得至俱毗罗之界（Kubera-loka）。
वसिष्ठ उवाच
Educational Q&A
The verse teaches that dāna should be complete and respectful: giving a valuable, useful gift (a cow with her calf and proper milking vessel), honored with cloth, generates religious merit and leads to an auspicious realm—here, Kubera’s world.
In Vasiṣṭha’s instruction on dharma, he enumerates specific forms of meritorious gifts. This verse specifies the donation of a well-described cow, accompanied by her calf and a bronze milking vessel, and states the resulting reward: attainment of Kaubera-loka.