Nṛga-upākhyāna: Brāhmaṇa-sva and the Consequence of Misappropriated Gift-Cattle (कृकलास-रूपे नृगोपाख्यानम्)
दस हजार गोदान करनेवाला मनुष्य इन्द्रके साथ रहकर आनन्द भोगता है और जो लाख गौओंका दान कर देता है, उस मनुष्यको अक्षय लोक प्राप्त होते हैं ।।
daśa-sahasra-go-dānaṁ karṇe vā manuṣyaḥ indreṇa saha sthitvā ānandaṁ bhuṅkte, yaś ca lakṣa-gavāṁ dānaṁ dadāti tasya manuṣyasya akṣayā lokāḥ prāpyante. ity etad go-pradānaṁ ca tila-dānaṁ ca kīrtitam; tathā bhūmi-pradānaṁ ca śṛṇuṣva, anne ca bhārata.
قال بهيشما: «مَن تَصَدَّقَ بعشرةِ آلافِ بقرةٍ نَعِمَ بالغبطةِ وهو مُقيمٌ في صُحبةِ إندرا؛ ومَن وَهَبَ مئةَ ألفِ بقرةٍ نالَ عوالمَ لا تَفْنى. وهكذا أُعلِنَت صدقةُ البقرِ وصدقةُ السِّمسم. والآن فاسمع أيضًا، يا بهاراتا، عن صدقةِ الأرض—وعن صدقةِ الطعام.»
भीष्म उवाच
The verse teaches that dāna (charitable giving), especially of socially sustaining resources like cows, yields profound spiritual merit and auspicious posthumous states; it also frames a graded discourse on gifts—cows and sesame already explained, with land and food to follow—highlighting generosity as a pillar of dharma.
In the Anuśāsana Parva’s instruction section, Bhīṣma continues advising Yudhiṣṭhira on dharma. Here he summarizes the proclaimed fruits of cow-gifts and sesame-gifts, then transitions to the next topics: the merits of donating land and donating food.