Nṛga-upākhyāna: Brāhmaṇa-sva and the Consequence of Misappropriated Gift-Cattle (कृकलास-रूपे नृगोपाख्यानम्)
न कृशां नापवत्सां वा वन्ध्यां रोगान्वितां तथा । नव्यंगां न परिश्रान्तां दद्याद् गां ब्राह्मणाय वै
na kṛśāṃ nāpavatsāṃ vā vandhyāṃ rogānvitāṃ tathā | navy-aṅgāṃ na pariśrāntāṃ dadyād gāṃ brāhmaṇāya vai ||
Bhīṣma said: One should not give a cow to a Brāhmaṇa if she is emaciated, or has lost her calf, or is barren, or afflicted with disease; nor if she is deformed, lacking a limb, or worn out with exhaustion and age. A gift meant to honor dharma must be fit and wholesome, not a burdensome or defective offering.
भीष्म उवाच
A righteous gift should be genuinely beneficial and respectful; offering a weak, barren, diseased, deformed, or exhausted cow to a Brāhmaṇa is improper because it turns charity into a burden and undermines the ethical intent of dāna.
In the Anuśāsana Parva’s instruction on dharma, Bhīṣma lays down practical rules for charitable giving—specifically, standards for donating cows—emphasizing suitability and integrity in offerings to Brāhmaṇas.