Phala of Vrata, Niyama, Svādhyāya, Dama, Satya, Brahmacarya, and Service (व्रत-नियम-स्वाध्याय-दम-सत्य-ब्रह्मचर्य-शुश्रूषा-फलप्रश्नः)
तथानड्वाहं ब्राह्मुणेभ्य: प्रदाय दान्तं धुर्य बलवन्तं युवानम् । कुलानुजीव्यं वीर्यवन्तं बृहन्तं भुड्क्ते लोकान् सम्मितान् थेनुदस्य,“इसी प्रकार जो शिक्षा देकर काबूमें किये हुए, बोझ ढोनेमें समर्थ, बलवान, जवान, कृषक-समुदायकी जीविका चलानेयोग्य, पराक्रमी और विशाल डील-डौलवाले बैलका ब्राह्मणोंको दान देता है, वह दुधारू गायका दान करनेवालेके तुल्य ही उत्तम लोकोंका उपभोग करता है
tathānaḍvāhaṃ brāhmaṇebhyaḥ pradāya dāntaṃ dhuryaṃ balavantaṃ yuvānam | kulānujīvyaṃ vīryavantaṃ bṛhantaṃ bhuṅkte lokān sammitān tenudasya ||
Bhishma said: “In the same way, one who gives to Brahmins a well-trained bull—docile, fit for the yoke, strong and youthful, capable of sustaining the livelihood of farming households, valorous and large-bodied—enjoys excellent worlds equal to those attained by a giver of a milch cow.”
भीष्म उवाच
Bhishma teaches that charity should be genuinely beneficial: donating a well-trained, strong, youthful draught bull that supports agrarian livelihood yields merit comparable to gifting a milch cow, because it sustains society and enables productive work.
In Bhishma’s discourse on dāna-dharma in the Anushasana Parva, he specifies the qualities of an ideal bull to be donated to Brahmins and states the spiritual reward—enjoyment of excellent realms—equal to that gained by donating a milk-giving cow.