Shloka 20
गोप्रदानगुणाः तथा कपिलागोविधानम्
Merits of Cow-Gift and the Origin-Account of Kapilā Cows
प्रतिगृहा तु यो दद्याद् गा: संशुद्धेन चेतसा । तस्यापीहाक्षयाल्लोंकान् ध्रुवान् विद्धि शचीपते,शचीपते! जो पुरुष दानमें गौएँ लेकर फिर शुद्ध हृदयसे उनका दान कर देता है, उसे भी यहाँ अक्षय एवं अटल लोकोंकी प्राप्ति होती है--यह निश्चितरूपसे समझ लो
pratigṛhā tu yo dadyād gāḥ saṁśuddhena cetasā | tasyāpīhākṣayāl lokān dhruvān viddhi śacīpate śacīpate ||
Bhīṣma said: “Even a man who, after receiving cows as a gift, gives those cows away again with a purified and sincere mind—know for certain, O lord of Śacī, that he too attains hereafter imperishable and steadfast worlds.”
पितामह उवाच
Educational Q&A
That re-gifting what one has received—specifically cows—when done with a purified intention, still yields full religious merit and leads to imperishable, stable heavenly realms; inner purity and non-attachment are central to the value of dāna.
Bhīṣma (Pitāmaha) is instructing about the fruits of charity, addressing Indra as Śacīpati, and affirming that even someone who first accepts a gift and then donates it onward with a clean heart attains enduring auspicious worlds.