Gavāṃ Māhātmya — Go-dāna, Yajña-ādhāra, and Goloka
Brahmā–Indra–Surabhi Itihāsa
तथा सर्वाणि भूतानि स्थावराणि चराणि च । प्रदातारश्च॒ लोकान् नो गच्छेयुरिति मानद
tathā sarvāṇi bhūtāni sthāvarāṇi carāṇi ca | pradātāraś ca lokān no gaccheyur iti mānada ||
婆悉吒说道:“同样,愿一切众生——不动者与动者——皆成施与者;愿此等施主得至诸世界(福报之界)。此乃本意,赐荣者啊。”
वसिष्ठ उवाच
The verse praises dāna (generosity) as a universal dharma: ideally all beings should incline toward giving, and those who become benefactors gain auspicious realms as the fruit of their merit.
Vasiṣṭha continues an instruction on ethical conduct, addressing the listener respectfully (“mānada”) and expressing a benediction-like wish that all beings—immobile and mobile—become donors and thereby attain meritorious worlds.