Phala of Vrata, Niyama, Svādhyāya, Dama, Satya, Brahmacarya, and Service (व्रत-नियम-स्वाध्याय-दम-सत्य-ब्रह्मचर्य-शुश्रूषा-फलप्रश्नः)
यमोअब्रवीद् विद्धि भोज्यास्त्वमेता ये दातार: साधवो गोरसानाम् | अन्ये लोका: शाश्वृता वीतशोकै: समाकीर्णा गोप्रदाने रतानाम्
yamo 'bravīd viddhi bhojyās tvam etā ye dātāraḥ sādhavo gorasānām | anye lokāḥ śāśvatā vītaśokaiḥ samākīrṇā gopradāne ratānām ||
Yama dijo: «Oh brahmán, sabe que estos ríos son el alimento mismo de aquellos varones virtuosos que dan en caridad los productos de la vaca. Para quienes se consagran al don de las vacas, existen también otros mundos eternos: reinos libres de pena y aflicción, colmados de justos.»
भीष्म उवाच
The verse teaches that generosity—especially giving cows or cow-products—has profound dharmic value and leads to sorrowless, enduring realms in the afterlife; charity is portrayed as a direct cause of spiritual well-being beyond death.
Within Bhīṣma’s discourse, Yama is quoted addressing a Brahmin, explaining that certain rivers/streams are to be understood as sustenance for virtuous donors of cow-produce, and that those devoted to cow-gifts attain eternal, grief-free worlds populated by the righteous.