श्रूयन्ते यानि तीर्थानि त्रिषु लोकेषु कानिचित्,तीनों लोकोंमें सिद्ध, चारण और महर्षियोंसे सेवित जो कोई भी तीर्थ सुने जाते हैं, उन सबमें स्नान करनेसे जो फल मिलता है वही गायोंके सींगके जलसे अपने मस्तकको सींचनेसे प्राप्त होता है
śrūyante yāni tīrthāni triṣu lokeṣu kānicit | teṣu sarveṣu yat puṇyaṁ snānāt prāpnoti mānavaḥ || gośṛṅgajalasekena mastakasya tad eva hi ||
Bhīṣma said: “Whatever sacred fords (tīrthas) are heard of in the three worlds—revered and frequented by Siddhas, Cāraṇas, and great seers—the merit gained by bathing in all of them is obtained equally by sprinkling one’s head with water that has touched a cow’s horns.”
भीष्म उवाच
The verse teaches that sincere, dharmic reverence—here expressed through a simple purificatory act involving the cow—can yield merit comparable to extensive pilgrimage bathing. It emphasizes accessibility of religious merit through humble, respectful practice.
In Anuśāsana Parva, Bhīṣma instructs Yudhiṣṭhira on dharma and religious duties. Here he praises the sanctity associated with the cow, stating that sprinkling one’s head with water that has touched a cow’s horns grants the same merit as bathing in all renowned tīrthas across the three worlds.