Shloka 47
गोप्रदानगुणाः तथा कपिलागोविधानम्
Merits of Cow-Gift and the Origin-Account of Kapilā Cows
अश्वमेधक्रतोस्तुल्यं फलं भवति शाश्वतम् । मृत्युकाले सहस्राक्ष यां वृत्तिमनुकाड्क्षते,सहस्राक्ष! उसे अश्वमेध यज्ञके समान अक्षय फल सुलभ होता है। वह मृत्युकालमें जिस स्थितिकी आकांक्षा करता है, उसे भी पा लेता है
aśvamedhakratostulyaṃ phalaṃ bhavati śāśvatam | mṛtyukāle sahasrākṣa yāṃ vṛttim anukāṅkṣate ||
Bhishma said: “O Sahasrākṣa (Indra), one attains an everlasting reward equal to that of the Aśvamedha sacrifice. And at the time of death, whatever state of being one longs for, that too he obtains.”
पितामह उवाच
Educational Q&A
The verse links ethical-spiritual attainment with two ideas: (1) a certain practice yields imperishable merit comparable to the prestigious Aśvamedha, and (2) the mind’s final aspiration at death is decisive—one reaches the state one intensely longs for at that moment.
In Anuśāsana Parva’s instruction-setting, Bhīṣma (Pitāmaha) is delivering a didactic statement addressed to Indra (Sahasrākṣa), praising the enduring fruit of a particular dharmic course and emphasizing the power of one’s last desire at the time of death.