देवानामुपरिष्टाच्च गाव: प्रतिवसन्ति वै । दत्त्वा चैतास्तारयन्ते यान्ति स्वर्ग मनीषिण:,गौएँ देवताओंसे भी ऊपरके लोकोंमें निवास करती हैं। जो मनीषी पुरुष इनका दान करते हैं, वे अपने आपको तारते हैं और स्वर्गमें जाते हैं
devānām upariṣṭāc ca gāvaḥ prativasanti vai | dattvā caitās tārayante yānti svargaṃ manīṣiṇaḥ ||
Bhīṣma declares that cows dwell in realms even higher than those of the gods. Therefore, the wise who give cows in charity rescue themselves from peril and attain heaven—presenting go-dāna as a supremely meritorious act grounded in dharma and compassion.
भीष्म उवाच
The verse teaches that gifting cows (go-dāna) is an exceptionally meritorious dharmic act: it is said to 'save' the donor and lead the wise to heaven, emphasizing charity joined with reverence for life and sustenance.
In Bhīṣma’s instruction on dharma (Anuśāsana Parva), he praises the spiritual status of cows and asserts that those who donate them gain salvific merit and attain svarga.