स्वाध्यायवान् यो5तिमात्र॑ तपस्वी वैतानस्थो ब्राह्मण: पात्रमासाम् | कृच्छोत्सृष्टा: पोषणाभ्यागताश्न द्वारैरेतैगोविशेषा: प्रशस्ता:,जो ब्राह्मण वेदोंके स्वाध्यायसे सम्पन्न, अत्यन्त तपस्वी तथा यज्ञके अनुष्ठानमें लगा हुआ हो, वही इन गौओंके दानका सर्वोत्तम पात्र है। इनके सिवा जो ब्राह्मण कृच्छुव्रतसे मुक्त हुए हों और परिवारकी पुष्टिके लिये गोदानके प्रार्थी होकर आये हों, वे भी दानके उत्तम पात्र हैं। इन सुयोग्य पात्रोंको निमित्त बनाकर दानमें दी गयी श्रेष्ठ गौएँ उत्तम मानी गयी हैं
Bhīṣma uvāca — svādhyāyavān yo ’timātra-tapassvī vaitānastho brāhmaṇaḥ pātram āsām | kṛcchotsṛṣṭāḥ poṣaṇābhyāgatāś ca dvārair etair go-viśeṣāḥ praśastāḥ ||
Bhishma said: “A Brahmin who is devoted to Vedic self-study, exceedingly austere, and engaged in the performance of the Vedic sacrificial rites is the foremost recipient for the gift of these cows. Besides him, those Brahmins who have completed the difficult ‘kṛcchra’ observance and who come seeking support for the maintenance of their household are also worthy recipients. When such qualified recipients are made the occasion for the gift, the excellent cows given in charity are deemed truly commendable.”
भीष्म उवाच
The merit of a gift depends not only on the donor and the object given (here, cows) but also on the worthiness of the recipient. Bhishma teaches that the best recipients are Brahmins grounded in Vedic study, austerity, and sacrificial discipline; additionally, those who have completed rigorous vows and seek support for household maintenance are also fit recipients.
In Bhishma’s instruction on dharma, he specifies criteria for selecting proper recipients for go-dāna (the gift of cows). He ranks the ideal Brahmin recipient and then includes other qualified Brahmins—such as those who have completed the kṛcchra observance and come seeking sustenance—affirming that gifts given with such recipients in view are praised.