गोप्रदानगुणाः तथा कपिलागोविधानम्
Merits of Cow-Gift and the Origin-Account of Kapilā Cows
तथानड्वाहं ब्राह्मणाय प्रदाय धुर्य युवानं बलिनं विनीतम् । हलस्य वोढारमनन्तवीर्य॑ प्राप्रोति लोकान् दशधेनुदस्य,जो मनुष्य ब्राह्मणको बोझ उठानेमें समर्थ, जवान, बलिष्ठ, विनीत--सीधा-सादा, हल खींचनेवाला और अधिक शक्तिशाली बैल दान करता है, वह दस धेनु दान करनेवालेके लोकोंमें जाता है
tathānaḍvāhaṃ brāhmaṇāya pradāya dhuryaṃ yuvānaṃ balinaṃ vinītam | halasya voḍhāram anantavīryaṃ prāpnoti lokān daśadhenudasya ||
Bhīṣma said: One who gives to a brāhmaṇa a fit and capable draught-bull—young, strong, well-trained and gentle in disposition, a powerful bearer of the plough—attains the same blessed worlds as a person who donates ten milch-cows. The teaching highlights that the ethical worth of a gift lies in its real usefulness and fitness for the recipient’s livelihood and dharmic work, not merely in numerical quantity.
पितामह उवाच
A gift’s merit depends on its appropriateness and practical benefit. Donating a well-trained, strong draught-bull that supports righteous livelihood can equal the merit of donating ten cows, emphasizing quality, usefulness, and intention in dāna.
Bhīṣma, instructing on dharma and charitable giving, states the spiritual reward for gifting a capable plough-drawing bull to a brāhmaṇa, comparing its fruit to the celebrated merit of donating ten milch-cows.