Manava Dharmashastra 4.231

4.231

candra iva lokyate sarvasya priyadarśano bhavati | itihāsadarśane candraloko nāma svargasthānaviśeṣastamāpnoti | aśvināmaśvavatāṃ sālokyaṃ bahvaśvatāṃ prāpnoti | darśane punaraśvinorlokamāpnoti | anaḍvānpuṅgavaḥ śakaṭavahanasamarthastaṃ dadataḥ puṣṭā mahatī śrīrgojāvidhānadhānyādisampadbhavati | bradhna ādityastasya viṣṭapaṃ sthānamāpnoti | mahātejāḥ sarvebhyopari bhavati | svargā vā bradhnaviṣṭapam | smṛtyantare'naso viśeṣāśrayaḥ phalaviśeṣaḥ śrūyate || "hemaśṛṅgī rūpyakhurā suśīlā vastrasaṃvṛtā | sakāṃsyapātrā dātavyā kṣīriṇī gauḥ sadakṣiṇā ||" sudakṣiṇeti pāṭhe'nyadapi suvarṇādi tatra dātavyam | śobhanārthe vā suśabdaḥ paṭhitavyaḥ sā gauḥ śobhanā dakṣiṇādānam | kāṃsyopadoheti pāṭhāntaram | kāṃsyaṃ nāma parimāṇaviśeṣaḥ | tatropaduhyate bahukṣīretyarthaḥ | “muktālāṅgalabhūṣitāṃ bhūmiṃ tu rūpasaṃcchannāṃ kṛtvā" ityādismṛtyantaradṛṣṭo vidhiḥ phalaviśeṣārthinā''śrayaṇīyaḥ | tathā "kapilā caittārayati bhūya ā saptamātkulāt | savatsā romatulyāni yugānyubhayatomukhī||” vatsavayāḥ kapilāyā dāna etatphalam | ubhayatomukhī dīyamānā romatulyāni varṣasahasrāṇi svargaṃ prāpayati tārayatī pāpānmocayati | bhārate sarvaphalaṃ godānamuktam | (anu0 106-108| 235 (31-50); aśva 1025) | vāryādīnyapi svargaphalāni śrūyante | "bhūmipaśvannavastrāmbhastilasarpiṣpratiśrayān | naiveśikamatha svarṇaṃ datvā svarge mahīyate ||” 'naiveśikaṃ' veśma |

Medhātithi’s commentary (manubhāṣya):
He comes to look like—just as pleasing to look at as—the Moon. According to the Purāṇas, the meaning would be that he reaches that particular region in Heaven which is called the ‘Region of the Moon.’

‘Resemblance to horse-owners;’—i.e., he obtains many horses. According to the Purāṇa,—‘he obtains the region of the Ashwins.’

‘Ox’ is the male animal, capable of pulling carts; he who gives this, obtains ‘great good fortune’;—i.e., acquires excellent cattle, sheep, riches and grain.

‘Bradhna’ is the Sun; he obtains the region of the Sun; i.e., he becomes endowed with great effulgence, superior to everything else. Or, the ‘region of the Sun’ may stand for Heaven.

Another Smṛti-text (Yājñavalkya, Achara, 204) describes special results arising from the giving of particular kinds of cows:—‘A milch cow, with golden horns and silvered hoofs, quiet and covered with cloth, shall be given, along with a kāṃsya vessel, accompanied with a proper fee.’ If we read ‘sa-dakṣiṇā,’ the meaning will be that gold and other things shall be given as additional gifts. Or, we may read ‘su’ for ‘sa’ (i. e., ‘sudaksiṇā),’ meaning beautiful; the meaning being that the cow given, as also the presents, shall be excellent.—‘kāṃsyopadohā is another reading for ‘sakāṃsyapatra;’ ‘kāṃsya’ standing for a particular measure; and the cow should give that much milk; i.e., she should give a large quantity of milk.

Further details of procedure have been laid down in other texts; such as—‘Her tail shall be adorned with pearls, the ground shall be covered with silver,’ and so forth; and these have to be observed by men desiring special results; as described in the text—‘The tawny cow with calf saves

one’s forefathers up to the seventh degree, and the double-faced cow (one just giving birth to a calf) for the same number of cycles as there are hairs on her body. The result here mentioned follows from the giving of the tawny cow; the double-faced cow, when given, leads to Heaven, for as many ‘thousand years’ as there are hairs on her body;—‘saves’ stands for freeing from sin.

In the Mahābhārata, the giving of the cow has been describes as bringing all kinds of rewards.

The giving of water, etc., also is found mentioned as bringing all kinds of rewards—‘Having given land, cattle, food, clothes, water, sesamum, butter, shelter, houses and gold—one shines in Heaven.’ ‘Naiveśika’ means House.—(231)