यज्ञेषु गोप्रदानेषु द्योरपि समागमे । तस्य लोका: किलाक्षय्या दैवतै: सह नित्यदा,(इति ब्रह्मा स भगवान् उवाच परमे श्वर:) युधिष्ठिर! मुझसे मेरे उपाध्याय (परशुरामजी) ने इस विषयका वर्णन किया था। जो ब्राह्मण अपनी मण्डलीमें बैठकर प्रतिदिन इस उपदेशको दुहराता है और यज्ञमें, गोदानके समय तथा दो व्यक्तियोंके भी समागममें इसकी चर्चा करता है, उसको सदा देवताओंके साथ अक्षयलोक प्राप्त होते हैं। यह बात भी परमेश्वर भगवान् ब्रह्माने स्वयं ही इन्द्रको बतायी है
yajñeṣu gopradāneṣu dyor api samāgame | tasya lokāḥ kilākṣayyā daivataiḥ saha nityadā | (iti brahmā sa bhagavān uvāca parameśvaraḥ) |
Bhishma said: ‘At sacrifices, at the time of gifting cows, and even at the meeting of two persons, whoever repeatedly recites and discusses this instruction gains worlds that do not perish, dwelling forever in the company of the gods. Thus did the blessed Brahmā, the supreme Lord, declare this.’
भीष्म उवाच
That repeatedly reciting and discussing a dharmic instruction—especially in sacred contexts like sacrifice and cow-gifting, and even in everyday social meetings—produces enduring spiritual merit, culminating in imperishable realms enjoyed in the company of the gods.
Bhishma, instructing Yudhishthira in Anushasana Parva, cites an authoritative tradition attributed to Brahma: he states the reward promised to one who regularly repeats and shares the teaching, emphasizing its efficacy across ritual occasions and ordinary human interactions.