Puṣkara-Śapatha Itihāsa (Agastya–Indra Dispute at the Tīrthas) | पुष्कर-शपथ-आख्यानम्
कुलंभराननडुह: शतं शतान् धुर्यान् श्वेतान् सर्वशो5हं ददामि । प्रष्ाहीनां पीवराणां च ताव- दग्रया गृष्ट्यो धेनव: सुव्रताश्ष
Bhīṣma uvāca: kulaṁbharān anaḍuhaḥ śataṁ śatān dhuryān śvetān sarvaśo ’haṁ dadāmi | praṣṭhāhīnān pīvarāṇāṁ ca tāvad agryā gṛṣṭyo dhenavaḥ suvratāḥ ||
Bhishma dijo: «Doy, de todas las maneras, cientos y cientos de toros blancos, robustos, de tiro—bestias aptas para llevar las cargas de un hogar. Y asimismo doy vacas lecheras excelentes: jóvenes, bien nutridas, recién paridas por primera vez, de buena conducta y recta observancia; vacas que dan leche abundante.»
भीष्म उवाच
The verse highlights dāna as a central dharmic practice: giving valuable, livelihood-sustaining gifts (work-oxen and productive cows) with a generous, comprehensive intent. Such gifts support social welfare and are praised as ethically meritorious.
Bhishma, as the instructor on dharma in the Anushasana Parva, describes (or models) the act of lavish gifting—offering large numbers of strong white draught-bulls and excellent first-calved milch-cows—typical of royal or noble donations made in ritual and charitable contexts.