Go-apahāra (Cattle Theft), Go-dāna (Cow-Gift), and Suvarṇa-dakṣiṇā (Gold Fee): Karmic Consequence and Purificatory Merit
गवां सहस्ने संख्याता तदा सा पशुपैर्मम । सा ब्राह्मणाय मे दत्ता प्रेत्यार्थमभिकाड्क्षता,“उस समय मेरे ग्वालोंने दानके लिये मँगायी गयी एक हजार गौओंमें उसकी भी गिनती करा दी और मैंने परलोकमें मनोवांछित फलकी इच्छासे वह गौ भी एक ब्राह्मणको दे दी
gavāṃ sahasre saṅkhyātā tadā sā paśupair mama | sā brāhmaṇāya me dattā pretārtham abhikāṅkṣatā ||
Bhishma said: “When my herdsmen were counting out a thousand cows for a charitable gift, that cow too was included in the tally. Desiring the wished-for reward in the next world, I then gave that very cow to a Brahmin as part of the offering for the sake of the departed.”
भीष्म उवाच
The verse highlights dāna-dharma: gifts—especially of valued items like cows—are offered with an intention toward religious merit and benefit in the next world, particularly when connected with rites for the departed (pretārtha). It also implies the ethical weight of correctly including and actually giving what has been counted for donation.
Bhishma recounts that during the preparation of a large donation of one thousand cows, his herdsmen included a particular cow in the count. Seeking the desired spiritual fruit connected with offerings for the departed, Bhishma then donated that cow to a Brahmin.