Text:

पीतोदका जग्धतृणा दुग्धदोहा निरिन्द्रियाः ।
अनन्दा नाम ते लोकास्तान्स गच्छति ता ददत् ॥ ३ ॥

pītodakā jagdhatṛṇā dugdhadohā nirindriyāḥ |
anandā nāma te lokāstānsa gacchati tā dadat || 3 ||

3. (These cows) have drunk water for the last time, eaten grass for the last time, have yielded all their milk and are devoid of vigour. Joyless verily are those worlds; them he attains who gives these.

Shankara’s Commentary:

How he thought is explained; the epithet Pitodakah and those which follow describe the cows to be given as rewards. Pítodakah, by which all water has been drunk; jagdhatrinah, by which all grass has been eaten. Dugdhadohah, from which all milk has been milched. Nirindriah (?), not capable of breeding. The meaning is—cows old and useless; giving such cows to the Ritviks for their rewards, the person performing the sacrifice attains those worlds which are joyless, i.e., devoid of happiness.