Go-mahātmyam: Pavitrāṇāṃ Pavitraṃ
Cows and Ghee as Supreme Purifiers
हव्यं कव्यं तर्पणं शान्तिकर्म यान॑ वासो वृद्धबालस्यथ तुष्टि: । एतान् सर्वान् गोप्रदाने गुणान् वै दाता राजज्नाप्तुयाद् वै सदैव
Bhīṣma uvāca: havyaṃ kavyaṃ tarpaṇaṃ śāntikarma yānaṃ vāso vṛddhabālasya tathā tuṣṭiḥ | etān sarvān gopradāne guṇān vai dātā rājann āpnuyād vai sadaiva ||
Bhishma dijo: «Mediante el don de una vaca, el dador alcanza sin cesar los méritos propios de las ofrendas a los dioses (havya), de los ritos para los antepasados (kavya), de los actos de satisfacción como las libaciones (tarpaṇa) y de los ritos apaciguadores (śānti-karman). Obtiene también los beneficios de vehículo y vestidura, y el contento de los ancianos y de los niños. Oh rey, tales son las virtudes y frutos inherentes al don de vacas, y el donante los recibe una y otra vez.»
भीष्म उवाच
Bhīṣma teaches that go-dāna (the gift of a cow) is a comprehensive act of charity whose merit is equivalent to multiple key ritual duties—offerings to gods and ancestors, tarpaṇa, and pacificatory rites—and it also yields practical and social benefits such as conveyance, clothing, and the well-being/contentment of vulnerable groups (elders and children).
In the Anuśāsana Parva’s instruction on dāna-dharma, Bhīṣma addresses the king (Yudhiṣṭhira) and enumerates the fruits of cow-giving, presenting it as a highly meritorious and socially sustaining gift.