गोप्रदानगुणाः तथा कपिलागोविधानम्
Merits of Cow-Gift and the Origin-Account of Kapilā Cows
एकेनैव च भक्तेन य: क्रीत्वा गां प्रयच्छति । यावन्ति तस्या रोमाणि सम्भवन्ति शतक्रतो
ekenaiva ca bhaktena yaḥ krītvā gāṃ prayacchati | yāvanti tasyā romāṇi sambhavanti śatakrato ||
Bhīṣma sprach: „Wenn jemand eine Kuh erwirbt und sie dann mit nur einem einzigen, aufrichtigen Akt der Hingabe verschenkt, dann—o Śatakratu (Indra)—so viele Haare jene Kuh hat, so viele glückverheißende Früchte sammeln sich (für den Geber) an.“
पितामह उवाच
The verse teaches that the ethical value of dāna (charitable giving)—here, gifting a cow—is greatly amplified by sincere devotion; even a single-hearted act of bhakti in giving yields vast merit.
In Anuśāsana Parva, Bhīṣma (Pitāmaha) instructs on dharma and the fruits of gifts. Addressing Indra (Śatakratu), he states that one who buys a cow and donates it with devotion gains merit measured hyperbolically by the number of hairs on the cow.