Nṛga-upākhyāna: Brāhmaṇa-sva and the Consequence of Misappropriated Gift-Cattle (कृकलास-रूपे नृगोपाख्यानम्)
अग्नीनामव्ययं होतद्धौम्यं वेदविदो विदु: । तस्माद् ददाति यो थेनुं स हौम्यं सम्प्रयच्छति
agnīnām avyayaṃ hotad dhaumyaṃ vedavido viduḥ | tasmād dadāti yo dhenuṃ sa haumyaṃ samprayacchati ||
Bhishma dijo: «Quienes conocen el Veda saben que la oblación llamada ‘haumya’—la ofrenda vertida en los fuegos sagrados—produce un fruto imperecedero. Por eso, quien da en caridad una vaca lechera, en efecto, otorga la sustancia misma del havis, sosteniendo los ritos sagrados y ganando mérito duradero».
भीष्म उवाच
Giving a milch-cow is ethically praised because it sustains sacrificial life: milk becomes havis for homa, and offerings into the sacred fire are said to yield imperishable merit. Thus cow-gift is treated as a direct support of yajña and a source of lasting spiritual fruit.
In Bhishma’s instruction on dharma and gifts (dāna) in the Anushasana Parva, he explains—citing the understanding of Veda-knowers—that oblations into the sacred fires bring enduring results, and he links this to the practical act of donating a cow, since it provides the very material used for such offerings.