गोप्रदानगुणाः तथा कपिलागोविधानम्
Merits of Cow-Gift and the Origin-Account of Kapilā Cows
तावत् प्रदानात् स गवां फलमाप्रोति शाश्वतम् । शतक्रतो! जो एक समय भोजन करके दूसरे समयके बचाये हुए भोजनसे गाय खरीदकर उसका दान करता है, वह उस गौके जितने रोएँ होते हैं, उतने गौओंके दानका अक्षय फल पाता है
tāvat pradānāt sa gavāṁ phalam āpnoti śāśvatam | śatakrato!
Bhīṣma said: O Śatakratu (Indra), by giving cows in charity, a person attains an everlasting reward. Even one who, after eating at one time, uses the food saved from the next meal to purchase a cow and then donates it, gains an imperishable merit equal to the gift of as many cows as there are hairs on that cow’s body.
पितामह उवाच
The verse teaches that go-dāna (donating a cow) yields enduring, imperishable merit, and that sincere charity arising from personal restraint—saving one’s own food to enable a gift—multiplies the spiritual reward.
Bhīṣma (Pitāmaha), in his discourse on dharma and gifts, addresses Indra (Śatakratu) and praises the extraordinary, lasting fruit of donating cows, including the case of a donor who purchases a cow through self-denial and then gives it away.