Suvarṇa-janma and Dakṣiṇā-Māhātmya
Origin and Supremacy of Gold as Ritual Fee
गवां शतसहसं्रं तु यः प्रयच्छेद् यथाविधि । परां वृद्धिमवाप्याथ स्वर्गलोके महीयते,जो विधिपूर्वक एक लाख गौओंका दान करता है, वह अत्यन्त अभ्युदयको पाकर स्वर्गलोकमें सम्मानित होता है
gavāṁ śata-sahasraṁ tu yaḥ prayacched yathā-vidhi | parāṁ vṛddhim avāpya atha svarga-loke mahīyate ||
婆悉吒说道:“凡依所定仪轨而施舍十万头牛者,得至无上兴盛,继而在天界受尊崇。”
वसिष्ठ उवाच
The verse teaches that charity (dāna) yields great spiritual merit when performed in accordance with proper injunctions (yathā-vidhi). The emphasis is not only on the magnitude of the gift—here, a hundred thousand cows—but also on the correctness and integrity of the act, which leads to prosperity and honor in Svarga.
Vasiṣṭha is instructing about the fruits of meritorious gifts. In this specific statement, he cites the exemplary act of donating a vast number of cows according to prescribed rites and declares the resulting reward: supreme prosperity and honor in heaven.