एवमव्यग्रवर्णानां कपिलानां महौजसाम् । प्रदाने प्रथम: कल्प: सर्वासामेव कीर्तित:,इस प्रकार कपिला गौएँ अत्यन्त तेजस्विनी और शान्त वर्णवाली हैं। इसीसे दानमें उन्हें सब गौओंसे प्रथम स्थान दिया गया है
evam avyagra-varṇānāṁ kapilānāṁ mahaujasām | pradāne prathamaḥ kalpaḥ sarvāsām eva kīrtitaḥ ||
Bhīṣma said: “Thus, the tawny (kapilā) cows—serene in complexion and possessed of great radiance—are declared foremost among all cows for the purpose of gifting. Therefore, in acts of charity, they are assigned the first rank.”
भीष्म उवाच
In dāna-dharma (the ethics of gifting), not all gifts are treated as equal; Bhīṣma states that kapilā (tawny) cows, described as calm and radiant, are given the highest priority among cows for donation, indicating a hierarchy of auspiciousness and merit in charitable acts.
Bhīṣma, instructing on righteous conduct in the Anuśāsana Parva, explains the relative excellence of different cows in the context of gifting, and here concludes that kapilā cows are proclaimed foremost for donation.