Suvarṇa-dāna: Kārttikeya’s Origin and the Defeat of Tāraka (सुवर्णदान-प्रसङ्गे कार्त्तिकेय-उत्पत्ति तथा तारकवधः)
दानानामपि सर्वेषां गवां दान प्रशस्यते । गाव: श्रेष्ठा: पवित्राश्न॒ पावन होतदुत्तमम्,सब प्रकारके दानोंमें गोदान ही उत्तम माना जाता है; इसलिये गौएँ श्रेष्ठ, पवित्र तथा परम पावन हैं
dānānām api sarveṣāṁ gavāṁ dānaṁ praśasyate | gāvaḥ śreṣṭhāḥ pavitrāś ca pāvanā hotṛduttamam ||
Bhīṣma afirma que, entre todas las formas de caridad, el don de vacas es el más celebrado. Por ello las vacas son tenidas por las primeras y puras, y su entrega se considera supremamente purificadora: una ofrenda excelente que sostiene los ritos sagrados y la vida conforme al dharma.
भीष्म उवाच
The verse teaches that go-dāna (the gift of cows) is considered the most commendable among charities because it is viewed as especially purifying and supportive of dharmic life and sacred rites.
In the Anuśāsana Parva, Bhīṣma instructs Yudhiṣṭhira on dharma, particularly the ethics and fruits of various gifts; here he highlights the exceptional praise accorded to donating cows.