Shloka 373
Nṛga-upākhyāna: Brāhmaṇa-sva and the Consequence of Misappropriated Gift-Cattle (कृकलास-रूपे नृगोपाख्यानम्)
तस्मान्महेश्वरो देवस्तपस्ताभि: सहास्थित: । अनघ! इसके बाद मैं तुम्हें गोदानका माहात्म्य बताऊँगा। गौएँ समस्त तपस्वियोंसे बढ़कर हैं; इसलिये भगवान् शंकरने गौओंके साथ रहकर तप किया था
tasmān maheśvaro devas tapastābhiḥ saha āsthitaḥ | anagha! ito 'haṃ te godānasya māhātmyaṃ vakṣyāmi | gāvaḥ samasta-tapasvibhyo 'dhikāḥ; tasmād bhagavān śaṅkaro gābhiḥ saha sthitvā tapaś cacāra |
Dijo Bhishma: «Por ello el gran Señor, el dios Maheshvara, permaneció entregado a la austeridad junto con aquellas vacas. Oh intachable, después de esto te hablaré de la grandeza del don de vacas. Las vacas superan incluso a todos los ascetas; por esa razón el propio Señor Shankara practicó austeridades morando en su compañía.»
भीष्म उवाच
Educational Q&A
The passage elevates go-dāna (the gifting of cows) as a highly meritorious dharmic act, portraying cows as spiritually significant—so much so that even Śiva is said to have practiced austerity in their company. The ethical thrust is that reverence and generosity toward life-sustaining beings is a powerful form of dharma.
Bhīṣma, continuing his instruction on dharma, transitions to a new topic: he announces that he will now explain the māhātmya (sacred greatness) of cow-gifting. To underscore its importance, he cites the example of Maheśvara/Śaṅkara (Śiva) performing tapas while staying with cows.