गवां लोकवर्णनं तथा गोप्रदानफलश्रुतिः
Description of the ‘World of Cows’ and the Stated Fruits of Cow-Gift
भीष्म उवाच तुल्यनामानि देयानि त्रीणि तुल्यफलानि च । सर्वकामफलानीह गाव: पृथ्वी सरस्वती
bhīṣma uvāca
tulyanāmāni deyāni trīṇi tulyaphalāni ca |
sarvakāmaphalānīha gāvaḥ pṛthvī sarasvatī ||
Bhishma said: “O Yudhishthira, three gifts should be given, for they bear equivalent names and yield equivalent results: the cow, the earth (land), and Sarasvatī—sacred learning and speech. These three are said to grant the fruits of all desires to human beings.”
भीष्म उवाच
Bhishma teaches that donating cows, donating land, and supporting Sarasvatī (learning/sacred speech—e.g., education, Vedic study, teachers) are three supremely meritorious gifts. They are regarded as equivalent in name and in spiritual reward, and are praised as fulfilling a donor’s rightful aims.
In the Anushasana Parva’s instruction on dharma, Bhishma addresses Yudhishthira and enumerates exemplary forms of dāna (charitable giving). Here he highlights three principal gifts—cow, land, and Sarasvatī—stating their equal efficacy and broad beneficence.