गोशकृन्माहात्म्य-प्रश्नः (On the Merit of Cow-Dung and the Abode of Śrī) / Inquiry into the Sanctity of Cow-Dung
गावो यज्ञस्य हि फल गोषु यज्ञा: प्रतिष्ठिता: । गावो भविष्यं भूतं च गोषु यज्ञा: प्रतिष्ठिता:,“गौएँ ही यज्ञका फल देनेवाली हैं। उन्हींमें यज्ञोंकी प्रतिष्ठा है। गौएँ ही भूत और भविष्य हैं। उन्हींमें यज्ञ प्रतिष्ठित हैं, अर्थात् यज्ञ गौओंपर ही निर्भर है
gāvo yajñasya hi phalaṁ goṣu yajñāḥ pratiṣṭhitāḥ | gāvo bhaviṣyaṁ bhūtaṁ ca goṣu yajñāḥ pratiṣṭhitāḥ ||
Bhishma sprach: «Kühe sind wahrlich die Spenderinnen der Frucht des Opfers; in den Kühen finden die Opfer ihre feste Grundlage. Kühe verkörpern Vergangenheit und Zukunft; in den Kühen sind die Yajñas gegründet—das heißt, Wirkkraft und Fortbestand des Yajña hängen letztlich von ihnen ab.»
भीष्म उवाच
The verse teaches that cows are foundational to yajña and its fruits: they sustain ritual life materially (milk, ghee, and agrarian support) and symbolically (continuity of dharma across past and future). Hence, protecting and honoring cows is presented as an ethical duty tied to the maintenance of sacrificial and social order.
In the Anuśāsana Parva, Bhīṣma instructs Yudhiṣṭhira on dharma through teachings on gifts, vows, and righteous conduct. Here he emphasizes the centrality of cows to sacrificial practice and to the enduring welfare of society, framing go-sevā/go-rakṣā as a dharmic support of yajña.