गाव: शरण्या भूतानामिति वेदविदो विदु: । तस्माद् ददाति यो थेनुं शरणं सम्प्रयच्छति
gāvaḥ śaraṇyā bhūtānām iti vedavido viduḥ | tasmād dadāti yo dhenuṃ śaraṇaṃ samprayacchati ||
Bhīṣma sprach: „Die Kenner der Veden erklären, dass Kühe eine Zuflucht für alle Lebewesen sind. Darum gewährt, wer eine Milchkuh als Gabe schenkt, in Wahrheit Zuflucht — er wird zum Beschützer und Spender von Obdach für andere.“
भीष्म उवाच
Cows are regarded, on Vedic authority, as a universal refuge; hence gifting a milch-cow (go-dāna) is ethically framed as granting protection and shelter to beings, not merely giving property.
In Bhishma’s instruction on dharma in the Anushasana Parva, he praises the religious and social value of charitable giving, specifically highlighting the gift of a cow as an act equivalent to providing refuge.