गोप्रदानगुणाः तथा कपिलागोविधानम्
Merits of Cow-Gift and the Origin-Account of Kapilā Cows
यत् स्यादिष्ट्वा राजसूये फल तु यत् स्यादिष्ट्वा बहुना काउचनेन । एतत् तुल्यं फलमप्याहुरग्रयं सर्वे सन्तस्त्वृषयो ये च सिद्धा:,राजसूय यज्ञका अनुष्ठान करनेसे जिस फलकी प्राप्ति होती है तथा बहुत-से सुवर्णकी दक्षिणा देकर यज्ञ करनेसे जो फल मिलता है, उपर्युक्त मनुष्य भी उसके समान ही उत्तम फलका भागी होता है। यह सभी सिद्ध-संत-महात्मा एवं ऋषियोंका कथन है
yat syādiṣṭvā rājasūye phala tu yat syādiṣṭvā bahunā kāñcanena | etat tulyaṃ phalam apy āhur agryaṃ sarve santas tv ṛṣayo ye ca siddhāḥ ||
Pitāmaha said: The merit that is gained by performing the Rājasūya sacrifice, and the merit that is gained by performing sacrifices accompanied by abundant gifts of gold—this person attains a reward equal to those, indeed a foremost reward. Thus declare all the holy ones—those seers and perfected sages who know the truth of sacrifice and its fruits.
पितामह उवाच
That the highest spiritual merit is not limited to grand imperial rites like the Rājasūya; comparable and even foremost fruit can be attained through the prescribed virtuous act being discussed, as affirmed by sages and perfected beings—highlighting the ethical principle that inner righteousness and proper giving can equal external grandeur.
Bhīṣma (Pitāmaha), instructing on dharma in the Anuśāsana Parva, cites the consensus of ṛṣis and siddhas: the fruit of the act under discussion is equal to the fruit of performing the Rājasūya and of sacrifices accompanied by abundant gold-gifts, thereby authoritatively elevating its value.