Gautama–Śakra Saṃvāda: Karma, Loka-bheda, and the Restoration of the Elephant
धृतराष्ट उवाच यो गोसहस्री शतद: समां समां गवां शती दश दद्याच्च शक्त्या । तथा दशभ्यो यश्न दद्यादिहैकां पज्चभ्यो वा दानशीलस्तथैकाम्
dhṛtarāṣṭra uvāca | yo gosaḥasrī śatadaḥ samāṃ samāṃ gavāṃ śatī daśa dadyāc ca śaktyā | tathā daśabhyo yaś ca dadyād ihaikāṃ pañcabhyo vā dānaśīlas tathaikām |
Dhṛtarāṣṭra dijo: «Quien posee mil vacas y, año tras año, entrega cien; quien tiene cien y, según sus medios, da diez; y quien sólo tiene diez pero aun así da una vaca aquí—o incluso el generoso que da una de cada cinco—tal dador alcanza el mundo de las vacas (Goloka)».
धृतराष्ट उवाच
Charity is measured by proportion and sincerity, not sheer wealth: giving according to one’s capacity—whether from a thousand, a hundred, ten, or five—earns religious merit and leads to a blessed posthumous state associated with cows (Goloka).
In the Anuśāsana Parva’s instruction-focused discourse, Dhṛtarāṣṭra speaks about the merit of gifting cows, specifying graded examples of donors at different levels of wealth and affirming the spiritual reward for such giving.