गोप्रदानगुणाः तथा कपिलागोविधानम्
Merits of Cow-Gift and the Origin-Account of Kapilā Cows
यो वै द्यूते धनं जित्वा गा: क्रीत्वा सम्प्रयच्छति । स दिव्यमयुतं शक्र वर्षाणां फलमश्लुते,शक्र! जो जूएमें धन जीतकर उसके द्वारा गायोंको खरीदता है और उनका दान करता है, वह दस हजार दिव्य वर्षोतक उसके पुण्यफलका उपभोग करता है
yo vai dyūte dhanaṃ jitvā gāḥ krītvā samprayacchati | sa divyam ayutaṃ śakra varṣāṇāṃ phalam aśnute, śakra ||
Bhīṣma said: “O Śakra (Indra), one who wins wealth in gambling and then uses it to purchase cows and give them away in charity enjoys the merit of that act for ten thousand divine years.”
पितामह उवाच
Even wealth gained through a questionable means like gambling can become a source of great merit if it is transformed into righteous charity—here, specifically by buying cows and donating them, an act praised as highly meritorious.
Bhishma (Pitāmaha) is instructing about the fruits of charitable acts. Addressing Indra as Śakra, he states the reward—ten thousand divine years of enjoying the merit—for one who converts gambling winnings into the gift of cows.