कपिल–स्यूमरश्मि संवादः
Kapila and Syūmaraśmi on Renunciation, Householder Support, and Epistemic Authority
धेनुर्वत्सश्न॒ सोमो वै विक्रीयैतन्न सिध्यति । बकरा अग्निका, भेड़ वरुणका, घोड़ा सूर्यका और पृथ्वी विराट्का रूप है तथा गाय और बछड़े चन्द्रमाके स्वरूप हैं, इनको बेचनेसे कल्याणकी प्राप्ति नहीं होती
tulādhāra uvāca | dhenur vatsāś ca somo vai vikrīyaitanna sidhyati | bakarā agnikā, bheḍa varuṇakā, ghoḍā sūryakā ca pṛthivī virāṭkā-rūpā | tathā gāvaś ca vatsāś ca candramā-svarūpāḥ | etān vikrīṇato na kalyāṇasya prāptir bhavati |
Tulādhāra said: “The cow and the calf are indeed of the nature of Soma; selling them does not lead to any true spiritual success. The goat embodies Agni, the sheep Varuṇa, the horse the Sun, and the earth the Virāṭ—the cosmic form. Likewise, the cow and the calf are forms of the Moon. Therefore, one who sells these sacred embodiments does not attain welfare or auspicious good.”
तुलाधार उवाच
The verse teaches that certain beings—especially the cow and calf—are to be treated as sacred embodiments of cosmic principles (Soma/Moon, etc.). Turning them into commodities through sale is presented as ethically and spiritually harmful, failing to yield kalyāṇa (true welfare).
In the Śānti Parva’s dharma-discourse, Tulādhāra instructs on righteous conduct. Here he argues from symbolic theology: animals and the earth correspond to deities/cosmic powers, so exploiting them through sale (notably cow and calf) is contrary to dharma and does not lead to spiritual accomplishment.