Nṛga-upākhyāna: Brāhmaṇa-sva and the Consequence of Misappropriated Gift-Cattle (कृकलास-रूपे नृगोपाख्यानम्)
अग्नीनामव्ययं होतद्धौम्यं वेदविदो विदु: । तस्माद् ददाति यो थेनुं स हौम्यं सम्प्रयच्छति
agnīnām avyayaṃ hotad dhaumyaṃ vedavido viduḥ | tasmād dadāti yo dhenuṃ sa haumyaṃ samprayacchati ||
বেদবিদসকলে জানে—অগ্নিত ‘হৌম্য’ নামৰ হৱিষ অৰ্ঘ্য দিলে অক্ষয় ফল হয়। সেয়ে যি ধেনু দান কৰে, সি যেন হৌম্য হৱিষেই দান কৰে।
भीष्म उवाच
Giving a milch-cow is ethically praised because it sustains sacrificial life: milk becomes havis for homa, and offerings into the sacred fire are said to yield imperishable merit. Thus cow-gift is treated as a direct support of yajña and a source of lasting spiritual fruit.
In Bhishma’s instruction on dharma and gifts (dāna) in the Anushasana Parva, he explains—citing the understanding of Veda-knowers—that oblations into the sacred fires bring enduring results, and he links this to the practical act of donating a cow, since it provides the very material used for such offerings.