Nṛga-upākhyāna: Brāhmaṇa-sva and the Consequence of Misappropriated Gift-Cattle (कृकलास-रूपे नृगोपाख्यानम्)
ददत् स तादृशानां वै नरो गां पापकर्मणाम् | अक्षयं नरकं यातीत्येवमाहुर्महर्षय:,ऐसे पापकर्मी मनुष्योंको जो गाय देता है, वह मनुष्य अक्षय नरकमें गिरता है, ऐसा महर्षियोंका कथन है
dadat sa tādṛśānāṁ vai naro gāṁ pāpakarmaṇām | akṣayaṁ narakaṁ yātīty evam āhur maharṣayaḥ ||
Bhishma said: A man who gives a cow to people of such a kind—those engaged in sinful deeds—falls into an imperishable hell; so declare the great sages.
भीष्म उवाच
Charity (dāna) is ethically effective only when offered with discernment; giving even a revered gift like a cow to sinful or unworthy recipients is condemned and is said to lead to severe demerit.
In Bhishma’s instruction on dharma, he cites the testimony of the great sages to warn about improper gifting—specifically, donating cows to people characterized by sinful conduct—and states the dire karmic consequence.