Suvarṇa-dāna: Kārttikeya’s Origin and the Defeat of Tāraka (सुवर्णदान-प्रसङ्गे कार्त्तिकेय-उत्पत्ति तथा तारकवधः)
गवां देवोपरिष्टाद्धि समाख्यातं शतक्रतो । एता हि वरदत्ताश्न वरदाक्षापि वासव
gavāṁ devo pariṣṭād dhi samākhyātaṁ śatakrato | etā hi varadattāś ca varadāś cāpi vāsava ||
Bhishma dijo: «Oh Śatakratu (Indra), se ha declarado que las vacas moran en una condición incluso por encima de los dioses. Conforme a tu pregunta, he explicado por qué las vacas habitan en un reino más alto que las deidades. Además, oh Vāsava, estas vacas han recibido dones, y cuando se complacen poseen también el poder de conceder dones a otros».
भीष्म उवाच
The verse elevates the cow as a uniquely sacred being: cows are portrayed as occupying a status higher than even the gods, and as possessing spiritual potency—having received boons and being capable of granting boons when pleased—thereby encouraging reverence, protection, and ethical conduct toward them.
Bhishma is answering Indra’s inquiry. He states that tradition proclaims cows to dwell in a realm above the gods, explains this in response to Indra’s question, and adds that cows are both recipients and bestowers of boons, emphasizing their extraordinary sanctity.