गोप्रदानगुणाः तथा कपिलागोविधानम्
Merits of Cow-Gift and the Origin-Account of Kapilā Cows
न त्वेवासां दानमात्र प्रशस्तं पात्र कालो गोविशेषो विधिकश्ष । कालज्ञानं विप्र गवान्तरं हि दुःखं ज्ञातुं पावकादित्यभूतम्,केवल गौओंका दानमात्र कर देना प्रशंसाकी बात नहीं है; उसके लिये उत्तम पात्र, उत्तम समय, विशिष्ट गौ, विधि और कालका ज्ञान आवश्यक है। विप्रवर! गौओंमें जो परस्पर तारतम्य है, उसको तथा अग्नि और सूर्यके समान तेजस्वी पात्रको जानना बहुत ही कठिन है
Pitāmaha uvāca: na tvevāsāṁ dānamātraṁ praśastaṁ pātraḥ kālo goviśeṣo vidhikaś ca | kālajñānaṁ vipra gavāntaraṁ hi duḥkhaṁ jñātuṁ pāvakādityabhūtam ||
Pitāmaha said: “It is not merely the act of giving cows that is praiseworthy. For such a gift, one must consider the right recipient, the right time, a cow of suitable excellence, and the proper procedure—along with true discernment of timing. O brāhmaṇa, it is indeed difficult to know the gradations among cows, and to recognize a recipient who is radiant like fire and the sun.”
पितामह उवाच
Charity is not judged only by the act of giving; its ethical value depends on discernment—choosing a worthy recipient (pātra), an appropriate time (kāla), a gift of genuine quality (go-viśeṣa), and following proper procedure (vidhi).
Bhīṣma (Pitāmaha), instructing on dāna-dharma in the Anuśāsana Parva, explains to a brāhmaṇa interlocutor that go-dāna requires careful evaluation: both the relative excellence of cows and the spiritual stature of the recipient—likened to the brilliance of fire and the sun—are difficult to assess.