अष्टमूर्तेरधिष्ठानमतः पाहि सनातन 4.150.
Therefore, O eternal one, protect the abode of the eight forms.
सप्तजन्मकृतं पापं वाङ्मनः कायकर्मजम्
Sin committed over seven births, arising from speech, mind, or bodily actions,
यानं वृषभसंयुक्तं दीप्यमानं सुशोभितम्
A vehicle yoked with a bull, shining and splendid,
यावंति तस्य रोमाणि गोवृषस्य महीपते
As many hairs as there are on the cow and bull, O king,
गोलोकादवतीर्णस्तु इहलोके द्विजोत्तमः
The best of twice-born has descended from Goloka into this world.
तवोक्तं वै महाराज कस्य देयो वृषोत्तमः
O great king, as you have asked: to whom should the excellent bull be given?
येषां सदा वै श्रुतिपूर्णकर्णा जितेन्द्रियाः प्राणिवधे निवृत्ताः
To those whose ears are always filled with the Vedas, who have mastered their senses, and who refrain from taking life.
गात्रे दृढं भारसहं सुपुष्टं सुशृङ्गिणं सर्वगुणोपपन्नम्
One whose body is strong, able to bear burdens, well-nourished, with fine horns, and endowed with all virtues.
इति श्रीभविष्ये महापुराण उत्तरपर्वणि श्रीकृष्णयुधिष्ठिरसंवादे वृषदानविधिवर्णनं नाम पंचाशदुत्तरशततमोऽध्यायः
Thus, in the glorious Bhavishya Mahapurana, in the Uttaraparva, in the dialogue between Sri Krishna and Yudhishthira, is the one hundred and fiftieth chapter named 'Description of the Rite of Giving a Bull.'
प्रत्यक्षधेनुदानव्रतविधिवर्णनम्( अथ विविधदानानि) संसारासारतां ज्ञात्वा श्रुतश्च व्रतविस्तरः
Description of the vow and rite of giving a visible cow (now, various gifts): Having understood the worthlessness of worldly existence and having heard the details of the vow—
भूयश्च श्रोतुमिच्छामि दानमाहात्म्यमुत्तमम्
I wish to hear again about the supreme greatness of giving.
नहि दानात्परतरमन्यदस्तीति मे मतिः
For in my view, there is nothing higher than giving.
अनीतं याति चाध्वानं धनं विप्रकरार्पितम्
Wealth entrusted to a Brahmin is carried along the path (to the next world).
किं कायेन सुपुष्टेन बलिना चिरजीविना
What is the use of a strong, well-nourished, long-lived body?
ग्रासादर्द्धमपि ग्रास मर्थिभ्यः किं न दीयते
Why is not even half a morsel of food given to those in need?
एकस्मिन्नप्यतिक्रांते दिने दानविवर्जिते
If even a single day passes without giving—
यस्य त्रिवर्गशून्यानि दिनान्यायांति यांति च
For the one whose days pass devoid of the three aims of life—
यैर्न दत्तं न च हुतं न तीर्थे मरणं कृतम्
For those who have not given, not offered oblations, nor died at a holy place—
दीना निरशना रूक्षाः कपालाङ्कितपाणयः 4.151.
The poor, the hungry, the harsh, with hands marked by begging bowls—
आयासशतलब्धस्य प्राणेभ्योपि गरीयसः
What is gained by a hundred labors is greater even than life itself.
नोपभोगैः क्षयं यांति न प्रदानैः समृद्धयः
Enjoyments do not exhaust it, nor does giving diminish prosperity.
अदृष्टपरतत्त्वोपि पात्रेभ्यो विसृजेद्धनम्
Even one who has not seen the highest truth should give wealth to the worthy.
दानानि बहुरूपाणि कथयामि तवानघ
O sinless one, I will tell you about the various kinds of gifts.
किञ्चिद्व्रतं यत्क्रियते पूज्यते च त्रिलोचनः
Whatever vow is performed, and when worship is offered, the three-eyed Lord is honored.
यानि दानानि देयानि तान्याचक्ष्य यदूत्तम
I will explain to you, best of the Yadus, which gifts should be given.
येन चैव विधानेन दानं पुण्यसुखावहम्
And by what procedure the giving of gifts brings merit and happiness.
आसप्तमं पुनंत्येते दोहवाहनवेदनैः
By means of offerings, vehicles, and knowledge, these purify up to the seventh generation.
गोदानमादौ वक्ष्यामि प्रत्यक्षक्रमयोगतः
First, I will describe the giving of cows, in the proper order and manner.
देयाः किंलक्षणा गावः काश्च राजन्विवर्जिताः 4.151.
What kind of cows should be given, and which are to be avoided, O King?
न्यायार्जिता सवत्सा च प्रदेया श्रोत्रियाय गौः
A cow that is lawfully acquired, with a calf, should be given to a learned Brahmin.