गोप्रदानगुणाः तथा कपिलागोविधानम्
Merits of Cow-Gift and the Origin-Account of Kapilā Cows
वैश्यस्यैते यदि गुणास्तस्य पठचशतं भवेत् । शूद्रस्यापि विनीतस्य चतुर्भागफलं स्मृतम्
vaiśyasyāite yadi guṇās tasya pañcaśataṁ bhavet | śūdrasyāpi vinītasya caturbhāgaphalaṁ smṛtam |
Bhīṣma dijo: «Si un vaiśya posee esas mismas virtudes, su mérito se cuenta como quinientas (vacas), aunque el acto exterior sea solo el don de una vaca. Y para un śūdra bien disciplinado y humilde, el fruto se recuerda como una cuarta parte: equivalente a doscientas cincuenta vacas. La enseñanza es que la calidad ética del dador—dominio de sí, humildad y recta conducta—engrandece el valor espiritual de la caridad más allá de su medida material.»
पितामह उवाच
The merit of a gift is not determined only by the object given, but by the giver’s inner virtues and discipline; ethical refinement increases the spiritual fruit even for those outside the Brahmin class.
In Bhīṣma’s instruction on dāna-dharma in the Anuśāsana Parva, he explains graded results of cow-gifting: a virtuous Vaiśya gains merit equated to five hundred cows, and a humble, well-disciplined Śūdra gains a quarter-share of the Brahmin-standard merit (stated as two hundred and fifty cows in the received explanation).