Go-mahātmyam: Pavitrāṇāṃ Pavitraṃ
Cows and Ghee as Supreme Purifiers
लोकमज्येष्ठा लोकवृत्तिप्रवृत्ता रुद्रोपेता: सोमविष्यन्दभूता: । सौम्या: पुण्या: कामदा: प्राणदाश्न गा वै दत्त्वा सर्वकामप्रद: स्थात्
lokam ajyeṣṭhā lokavṛtti-pravṛttā rudropetāḥ soma-viṣyanda-bhūtāḥ | saumyāḥ puṇyāḥ kāmadāḥ prāṇadāś ca gā vai dattvā sarva-kāma-pradaḥ syāt ||
Bhishma dijo: «Las vacas son la riqueza suprema del mundo, dedicadas a sostener la vida y el sustento de todos los seres. El Señor Rudra (Śiva) mora con ellas. Nacidas del néctar que mana de Soma, son mansas y puras: conceden los dones deseados y aun preservan la vida misma. Por ello, quien dona vacas en caridad es tenido por dador de todos los anhelos».
भीष्म उवाच
The verse elevates go-dāna (gift of cows) as a supreme form of charity because cows are portrayed as sustaining worldly life and livelihood; thus giving them is ethically framed as supporting society and is said to yield comprehensive spiritual and worldly benefits.
In the Anuśāsana Parva’s instruction on dharma, Bhīṣma teaches Yudhiṣṭhira about the greatness of gifts and vows; here he praises cows as sacred and life-sustaining and concludes that donating cows makes the donor a bestower of all desired goods.