In the sacred account of the Varāha Purāṇa, the greatness of the Kapilā cow is extolled with reverence and clarity. It is said that even a single circumambulation around the cow, performed with faith, brings immediate blessings. If a pure-minded person bathes using the urine of the tawny cow, it is as though he has bathed in the holy rivers, such as the Ganges, gaining their sanctity. Just one such bath, undertaken with devotion, purifies a man profoundly. The merit of giving cows is immense. Whoever gifts a thousand cows, or even just one tawny Kapilā cow, earns great spiritual reward. However, if the cow is polluted by the smell of death from a bone, its sanctity is lost. The best service to cows is to scratch them gently and protect them from harm. Whoever daily offers grass and other sustenance to a hungry cow is blessed. Those who perform such acts of devotion are rewarded in the afterlife: surrounded by celestial maidens and riding in divine aerial chariots. Among cows, the first is the golden-brown Kapilā, the second is fair and tawny; the fifth is multicolored, and the sixth is white and tawny. The ninth is reddish, and the tenth has a tawny tail. The tenth is endowed with all auspicious marks, beautifully adorned in every way. Among these cows, it is the Kapilā who bestows both worldly enjoyment and liberation, granting the path to Viṣṇu. Thus concludes the one hundred and eleventh chapter of the Varāha Purāṇa, named 'The Greatness of the Gift of the Kapilā Cow,' within the account of the white and humble horse. Now, the praises of other sacred gifts are given: the gift of the two-faced cow, the golden pot, and the Purāṇas. The story continues, inviting the king to listen further about the two-faced cow. The merit gained from giving away the Kapilā cow, especially while she is producing offspring, is declared. She is always to be known as the sacrificial cow, ever pure, marked with the Kapilā traits. Upon hearing these teachings, one is freed from all sins—this is certain. The Kapilā cow is meant for Agnihotra and sacrificial rites, O beautiful one. She is the purest among the pure, the most auspicious among all that is auspicious. She is the highest of austerities, the supreme of vows. All sacred places and secret shrines of the earth are embodied in her. The Agnihotra offerings, performed by the twice-born at evening and morning, are always made with various mantras, using the gifts of the Kapilā cow. Those excellent twice-born ascend to the heavens in aerial chariots shining with the radiance of the sun. The tawny cow with reddish-brown eyes bestows happiness akin to that of the sun. The tawny cows, marked by all auspicious features, are praised at sacred confluences and destroy all sins. Alongside them, the fire-born and the goddess Suvarṇā are also mentioned. But those who have fallen from righteousness are to be understood as the lowest, like a Caṇḍāla. They must be avoided from afar, as dogs are avoided at a sacrifice. Śūdras engaged in sinful acts are not to be spoken with or accepted; they consume the filth of the earth and are born again and again as dung-eaters. The fate of such Śūdras is grim: in the dreadful hell called Raurava, they remain for a hundred million years. Released from the womb of a dog, they become worms that eat excrement, and are reborn again and again without attaining deliverance. From that time onward, their ancestors dwell among the impure. Such individuals must always be shunned from afar by brāhmaṇas on earth. Thus, the sacred narrative unfolds, revealing both the glory of the Kapilā cow and the consequences of unrighteous living, guiding all towards purity, devotion, and the path to Viṣṇu.