गोप्रदानगुणाः तथा कपिलागोविधानम्
Merits of Cow-Gift and the Origin-Account of Kapilā Cows
जन्मप्रभृति सत्यं च यो ब्रूयान्नियतेन्द्रिय: । गुरुद्धविजसह: क्षान्तस्तस्य गोभि: समा गति:,जो जन्मसे ही सदा सत्य बोलता, इन्द्रियोंको काबूमें रखता, गुरुजनों तथा ब्राह्मणोंकी कठोर बातोंको भी सह लेता और क्षमाशील होता है, उसकी गौओंके समान गति होती है। अर्थात् वह गोलोकमें जाता है
janmaprabhṛti satyaṁ ca yo brūyān niyatendriyaḥ | gurudvijasahaḥ kṣāntas tasya gobhiḥ samā gatiḥ ||
Bhīṣma said: “From birth onward, one who speaks truth, keeps the senses under restraint, patiently endures even the harsh words of elders and brāhmaṇas, and remains forgiving—such a person attains a destiny comparable to that of the cows; that is, he reaches the world of the cows (Goloka).”
पितामह उवाच
Truthfulness from early life, control of the senses, patient endurance of elders’ and brāhmaṇas’ harsh speech, and forgiveness together form a dhārmic character that leads to an exalted posthumous destiny, described as ‘equal to that of the cows’ (i.e., Goloka).
In Anuśāsana Parva, Bhīṣma (Pitāmaha) instructs on dharma. Here he states a concise rule of conduct—truth, self-restraint, forbearance toward respected persons, and forgiveness—and links it to a specific spiritual result (gati).