कपिलां ये प्रयच्छन्ति सवत्सां कांस्यदोहनाम् । सुव्रतां वस्त्रसंवीतामुभी लोकौ जयन्ति ते
kapilāṃ ye prayacchanti savatsāṃ kāṃsyadohanām | suvratāṃ vastrasaṃvītām ubhī lokau jayanti te ||
Bhishma said: “Those who gift a tawny (kapilā) cow together with her calf—properly adorned and covered with cloth—and who also provide a bronze vessel for milking, attain success in both realms: this world and the next.”
भीष्म उवाच
The verse teaches that dharmic giving should be auspicious and complete: donating a cow with her calf, properly adorned, and supplying the practical means (a bronze milking vessel) yields merit that benefits both worldly life and the afterlife.
In Bhishma’s instruction on dharma (dāna-dharma), he specifies a particular form of cow-gift and states its फल (result): the donor ‘conquers’ both realms—gaining prosperity/repute here and spiritual merit beyond.