Shloka 36
Phala of Vrata, Niyama, Svādhyāya, Dama, Satya, Brahmacarya, and Service (व्रत-नियम-स्वाध्याय-दम-सत्य-ब्रह्मचर्य-शुश्रूषा-फलप्रश्नः)
गुर्वर्थ वा बालपुष्ट्याभिषंगां गां वै दातुं देशकालो<विशिष्ट: । अन्तर्ज्ाता: सक्रयज्ञानलब्धा: प्राणक्रीता निर्जिता यौतकाश्ष
gurvartha vā bālapuṣṭyābhiṣaṅgāṁ gāṁ vai dātuṁ deśa-kālo viśiṣṭaḥ | antarjātāḥ sakraya-jñāna-labdhāḥ prāṇa-krītā nirjitā yautakāś ca ||
Bhīṣma said: ‘In matters concerning one’s teacher, or out of affectionate concern for the nourishment and welfare of children, the giving of a cow is especially appropriate when the right place and time are observed. Such cows may be those born within one’s own herd, those obtained through lawful purchase and proper knowledge of ownership, those acquired at the cost of one’s very life (through extreme hardship), those won by conquest, and those received as yautaka (a woman’s marriage-gift/dowry).’
भीष्म उवाच
Educational Q&A
Bhīṣma emphasizes that gifting a cow (go-dāna) is a meritorious act when done with deśa-kāla propriety, especially for honoring one’s guru and for the welfare of children; he also notes ethically legitimate sources of such a gift (home-bred, lawfully purchased, hard-won, conquered, or received as yautaka).
In Anuśāsana Parva’s instruction on dharma, Bhīṣma continues advising on charitable giving, specifying when and why cow-gifts are appropriate and listing acceptable ways a donor may have acquired the cow to be given.