Go-dāna-stuti and Ghṛta-Japa
Praise of cow-gift and ghee-centered recitation
“जो इच्छानुसार दूध देनेवाली धेनुका दान करता है
bhīṣma uvāca | yo icchānusāraṃ dugdha-dāyinīṃ dhenukāṃ dānaṃ karoti sa mānaḥ sarvān pārthiva-bhogān ekataḥ eva dānaṃ karoti | yadā ekasyā go-dānasya evaṃ māhātmyaṃ tadā havya-kavya-rāśibhiḥ suśobhitā bahvyaḥ gāvaḥ yadi vidhi-pūrvakaṃ dīyante tarhi kīdṛśaṃ mahā-phalaṃ syāt | yuvā-balikānāṃ dānaṃ tābhyaḥ api gābhyaḥ adhikaṃ puṇya-dāyakam iti |
Bhishma said: “One who gives in charity a cow that yields milk as desired is, as it were, giving all earthly enjoyments at once. If such is the greatness of gifting even a single cow, then how much greater must be the fruit when many cows—adorned with offerings fit for the gods and for the ancestors—are bestowed according to proper rite. The gift of young bulls is said to be even more meritorious than the gift of those cows.”
भीष्म उवाच
Bhishma teaches that properly performed charity (dāna), especially go-dāna, carries immense religious merit: giving a milk-yielding cow is equated with giving worldly enjoyments, and gifting many cows with due ritual offerings multiplies the fruit; gifting young bulls is praised as even more meritorious.
In Anushasana Parva’s instruction section, Bhishma continues advising on dharma and gifts. Here he extols the greatness of cow-gifting and related ritual propriety (havya-kavya associations), comparing the merit of single versus multiple gifts and adding the special praise of donating young bulls.