न त्वेवेदं दानमात्रं प्रशस्तं पात्रं कालो गोविशेषो विघिश्च
But merely giving is not praiseworthy; the recipient, the time, the quality of the cow, and the ritual purity—all these must be considered.
एकापि गौर्बहुगुणा गुणिने प्रदत्ता दातुः कुलं त्रिपुरुषं विधिवत्पुनाति
Even a single cow, if endowed with many virtues and given to a worthy person, properly purifies the donor's lineage for three generations.
वृषभदानव्रतवर्णनम् thumb|500px|ओंकारेश्वर क्षेत्रे नन्दिनः प्रतिमानि। प्रतिमा बाह्यमुखी अथवा अन्तर्मुखी अस्ति। न तृप्तिमधिगच्छामि जातं कौतूहलं हि मे
Description of the vow of gifting a bull: In the sacred place of Omkareshvara, there are images of Nandi, facing outward or inward. I do not feel satisfied; indeed, my curiosity has arisen.
गोपतिः किल गोविन्दस्त्रिषु लोकेषु विश्रुतः
It is said that Govinda, the lord of cows, is renowned in the three worlds.
तद्गोवृषभदानस्य फलं मे कथायाच्युत श्रीकृष्ण उवाच वृषदानफलं पुण्यं शृणुष्व कथयामि ते
O Achyuta, tell me the fruit of gifting a bull. Sri Krishna said: Listen, I will tell you the meritorious result of giving a bull.
पवित्रं पावनं चैव सर्वदानोत्तमोत्तमम् दशधेनुप्रदानाद्धि स एवैको विशिष्यते
It is pure and purifying, and indeed the highest among all gifts; the gift of a single bull surpasses even the giving of ten cows.
यो हृष्टश्चातिपुष्टांगो ह्यरोगः पांडुनन्दन
O son of Pandu, whoever gives a bull that is joyful, very strong, and free from disease—
धुरंधरः स्थापयते एक एव कुलं महत्
—a bull fit for bearing burdens—such a one establishes a great lineage.
अलंकृत्य वृषं शांतं पुण्यकाल उपस्थिते
Having adorned a peaceful bull at an auspicious time—
मंत्रेणानेन राजेन्द्र तं शृणुष्व वदामि ते
With this mantra, O king, listen as I tell you.
धर्मस्त्वं वृषरूपेण जगदानन्दकारकः
You are Dharma in the form of a bull, the bringer of joy to the world.
दत्त्वैवं दक्षिणायुक्तं प्रणिपत्य विसर्जयेत् तत्सर्वं विलयं याति गोदानसुकृतेन च ।। 4.160.
Having given in this way, with proper gifts, one should bow and dismiss the bull; all one's faults are dissolved by the merit of gifting a cow.
यानं वृषभसंयुक्तं दीप्यमानं सुशोभनम्
A vehicle yoked with a bull, shining and beautiful—
यावंति तस्य रोमाणि गोवृषस्य महीपते
O king, as many hairs as there are on that bull—
गोलोकादवतीर्णस्तु इह लोके द्विजो भवेत्
Descending from Goloka, one becomes a twice-born in this world.
यथोक्तं ते महाराज कस्य देयो वृषोत्तमः
As I have said, O great king, to whom should the best of bulls be given?
ये क्षांतदांताः श्रुतिपूर्णकर्णा जितेंद्रियाः प्राणिवधान्निवृत्ताः
Those who are forgiving, self-controlled, whose ears are filled with the Vedas, who have mastered their senses, and who refrain from harming living beings—
ऊर्जस्विनं भरसहं दृढकंधरं च यच्छंति ये वृषमशेषगुणोपपन्नम्
—to such people, who give a bull full of all virtues, strong, enduring, and firm-necked—
इति श्रीभविष्ये महापुराण उत्तरपर्वणि श्रीकृष्णयुधिष्ठिरसंवादे वृषभदानव्रतवर्णनं नाम षष्टयुत्तरशततमोऽध्यायः
Thus, in the glorious Bhavishya Mahapurana, in the Uttara Parva, in the dialogue between Shri Krishna and Yudhishthira, this is the one hundred and sixtieth chapter, named 'The Description of the Vṛṣabha-dāna Vow.'
कपिलादानमाहात्म्यवर्णनम् पुण्यं यत्सर्वदानानां सर्वपातकनाशनम्
The greatness of the gift of a Kapila cow is described—this gift is the most meritorious of all gifts and destroys all sins.
कथितं कपिलादानं तच्छृणुष्व महामते
The gift of a Kapila cow has been explained; listen to it now, O wise one.
विधानं यद्वराहेण धरण्यै कथितं पुरा
The procedure which was formerly told by Varaha to the Earth, that I shall now explain, along with its new meritorious results.
तदहं संप्रवक्ष्यामि नवपुण्यफलं च यत् धरण्युवाच यत्त्वया कपिला नाम पूर्वमुत्पाविता प्रभो
The Earth said: O Lord, that Kapila cow which you previously created—
होमधेनुः सदा पुण्या धेनुर्यज्ञावतारभूः
The sacrificial cow is always pure; the cow is the very basis of sacrifices.
कीदृशाय च विप्राय दातव्या पुण्यलक्षणा
To what kind of Brahmin should such a meritorious cow be given?
तासां प्रयत्नाद्दानेन किं पुण्यं स्याच्च माधव
By giving such cows with effort, O Mādhava, what merit is obtained?
कृत्वा यत्सर्वपापेभ्यो मुच्यते नात्र संशयः
By performing this, one is freed from all sins—there is no doubt about this.
कपिला अग्निहोत्रार्थं यज्ञार्थे च वरानने
The Kapila cow is for the purpose of agnihotra and sacrifice, O beautiful one.
पवित्राणां पवित्रं च मङ्गलानां च मंगलम् 4.161.
It is the purest among the pure, and the most auspicious among all that is auspicious.
तपसस्तप एवाग्र्यं व्रतानामुत्तमं व्रतं
It is the highest form of austerity among austerities, and the supreme vow among all vows.