गोप्रदानगुणाः तथा कपिलागोविधानम्
Merits of Cow-Gift and the Origin-Account of Kapilā Cows
हृष्ट-पुष्ट, सीधी-सादी, जवान और उत्तम गन्धवाली सभी गौएँ प्रशंसनीय मानी गयी हैं। जैसे गंगा सब नदियोंमें श्रेष्ठ हैं, उसी प्रकार कपिला गौ सब गौआओंमें उत्तम है ।। तिस्नरो रात्रीस्त्वद्धिरुपोष्य भूमौ तृप्ता गावस्तर्पिति भ्य: प्रदेया: । वत्सैः पुष्टे: क्षीरपैः सुप्रचारा- स्त्र्यहं दत्त्वा गोरसैर्वर्तितव्यम्,(गोदानकी विधि इस प्रकार है--) दाता तीन राततक उपवास करके केवल पानीके आधारपर रहे, पृथ्वीपर शयन करे और गौओंको घास-भूसा खिलाकर पूर्ण तृप्त करे। तत्पश्चात् ब्राह्मणोंको भोजन आदिसे संतुष्ट करके उन्हें वे गौएँ दे। उन गौओंके साथ दूध पीनेवाले हृष्ट-पुष्ट बछड़े भी होने चाहिये तथा वैसी ही स्फूर्तियुक्त गौएँ भी हों। गोदान करनेके पश्चात् तीन दिनोंतक केवल गोरस पीकर रहना चाहिये
tisro rātrīs tv adbhir upoṣya bhūmau tṛptā gāvas tarpitibhyaḥ pradeyāḥ | vatsaiḥ puṣṭaiḥ kṣīrapaiḥ supracārās tryahaṃ dattvā gorasair vartitavyam ||
Bhīṣma said: “Let the giver fast for three nights, sustaining himself only on water and sleeping on the ground. Having fully satisfied the cows with fodder and grass, and having also gratified the brāhmaṇas with food and due honors, he should then present those cows in gift. The cows should be well-behaved and vigorous, accompanied by sturdy calves that still drink milk. After giving the cows, the donor should live for three days taking only milk-products (goras).”
पितामह उवाच
Charity (go-dāna) is not merely transfer of property; it is framed as a disciplined ethical act requiring self-restraint, care for the animals, honoring worthy recipients (brāhmaṇas), and post-gift austerity to purify intention and detach from possession.
Bhīṣma, instructing on dharma, lays out the procedure for gifting cows: the donor fasts on water for three nights and sleeps on the ground, feeds the cows to satisfaction, honors and satisfies brāhmaṇas, gives vigorous well-behaved cows with healthy suckling calves, and then lives for three days on milk-products.