Shloka 94
Adhyāya 199: Karma–Jñāna Causality and the Nirguṇa Brahman
Manu’s Instruction
ततो मे सुकृतं कर्म कृतमात्मविशुद्धये । गावौ च कपिले क्रीत्वा वत्सले बहुदोहने
tato me sukṛtaṃ karma kṛtam ātmaviśuddhaye | gāvau ca kapile krītvā vatsale bahudohane |
随后，为求自我净化，我亦行一桩善业。大王，我购得两头迦毗罗色（黄褐色）的母牛，各携其犊，乳汁丰盈；并依正仪、怀信心，施与一位以乌阇婆律提（拾取残穗为生）度日的婆罗门。主上，如今我愿将那次施牛之果报再归还于他。
विरूप उवाच
Educational Q&A
Merit is cultivated through dharmic giving performed with proper procedure and faith, especially gifts that sustain life (like cows). Such acts are framed as means of inner purification, and their ‘fruit’ (phala) is treated as a moral-spiritual consequence that one may seek to direct or restore through further righteous intention.
Virūpa recounts a past act done for self-purification: he bought two high-yielding kapilā cows with calves and donated them, ritually and with faith, to a poor Brahmin who lived by gleaning. He then states his wish to return or restore the fruit of that cow-gift, indicating a concern with the ethical accounting of merit and its consequences.