Shloka 100
स्वर्णशुद्धीं च कपिलां सवत्सां वस्त्रसंवृताम् | वाचकाय च दद्याद्धि आत्मन: श्रेय इच्छता
svarṇaśuddhīṃ ca kapilāṃ savatsāṃ vastrasaṃvṛtām | vācakāya ca dadyād dhi ātmanaḥ śreya icchatā ||
毗舍波耶那说：欲求自身灵益者，当确实施与诵述者一头黄褐色牝牛（迦毗罗牛），并其犊同赠；其角以净金包覆，其身以布帛覆裹。此偈以布施为有意之法行：备办吉祥而周整之礼，奉与堪受之人，以培植福德与内在善。
वैशम्पायन उवाच
Educational Q&A
The verse teaches that one’s śreyas (true welfare) is supported by dharmic giving: offering an auspicious, properly prepared gift (a kapilā cow with calf, adorned and covered) to a worthy recipient (the vācaka/reciter). It emphasizes intentional generosity aligned with religious and ethical norms.
In Vaiśampāyana’s narration within Svargarohana Parva, prescriptive guidance is being given about meritorious acts. Here, a specific form of go-dāna is recommended—donating a tawny cow with her calf, with gold and cloth adornment, to the reciter—presented as a means to secure spiritual benefit.