गोप्रदानगुणाः तथा कपिलागोविधानम्
Merits of Cow-Gift and the Origin-Account of Kapilā Cows
जन्मप्रभृति सत्यं च यो ब्रूयान्नियतेन्द्रिय: । गुरुद्धविजसह: क्षान्तस्तस्य गोभि: समा गति:
janmaprabhṛti satyaṁ ca yo brūyān niyatendriyaḥ | gurudvijasahaḥ kṣāntas tasya gobhiḥ samā gatiḥ ||
যে জন্ম থেকে সত্য বলে, ইন্দ্রিয়সংযমী, গুরুজন ও ব্রাহ্মণের কঠোর বাক্যও সহ্য করে এবং ক্ষমাশীল থাকে—তার গতি গাভীদের সমান; অর্থাৎ সে গোলোক প্রাপ্ত হয়।
पितामह उवाच
Truthfulness from early life, control of the senses, patient endurance of elders’ and brāhmaṇas’ harsh speech, and forgiveness together form a dhārmic character that leads to an exalted posthumous destiny, described as ‘equal to that of the cows’ (i.e., Goloka).
In Anuśāsana Parva, Bhīṣma (Pitāmaha) instructs on dharma. Here he states a concise rule of conduct—truth, self-restraint, forbearance toward respected persons, and forgiveness—and links it to a specific spiritual result (gati).