गोप्रदानगुणाः तथा कपिलागोविधानम्
Merits of Cow-Gift and the Origin-Account of Kapilā Cows
प्रतिगृहा तु यो दद्याद् गा: संशुद्धेन चेतसा । तस्यापीहाक्षयाल्लोंकान् ध्रुवान् विद्धि शचीपते,शचीपते! जो पुरुष दानमें गौएँ लेकर फिर शुद्ध हृदयसे उनका दान कर देता है, उसे भी यहाँ अक्षय एवं अटल लोकोंकी प्राप्ति होती है--यह निश्चितरूपसे समझ लो
pratigṛhā tu yo dadyād gāḥ saṁśuddhena cetasā | tasyāpīhākṣayāl lokān dhruvān viddhi śacīpate śacīpate ||
قال بهيشما: «حتى من تلقّى الأبقار هبةً ثم أعاد التصدّق بها بقلبٍ طاهرٍ صادق—فاعلم يقينًا، يا ربَّ شَچي (إندرا)، أنه ينال في الآخرة عوالمَ لا تفنى وثابتةً لا تزول».
पितामह उवाच
That re-gifting what one has received—specifically cows—when done with a purified intention, still yields full religious merit and leads to imperishable, stable heavenly realms; inner purity and non-attachment are central to the value of dāna.
Bhīṣma (Pitāmaha) is instructing about the fruits of charity, addressing Indra as Śacīpati, and affirming that even someone who first accepts a gift and then donates it onward with a clean heart attains enduring auspicious worlds.