Gautama–Śakra Saṃvāda: Karma, Loka-bheda, and the Restoration of the Elephant
धृतराष्ट उवाच यो गोसहस्री शतद: समां समां गवां शती दश दद्याच्च शक्त्या । तथा दशभ्यो यश्न दद्यादिहैकां पज्चभ्यो वा दानशीलस्तथैकाम्
dhṛtarāṣṭra uvāca | yo gosaḥasrī śatadaḥ samāṃ samāṃ gavāṃ śatī daśa dadyāc ca śaktyā | tathā daśabhyo yaś ca dadyād ihaikāṃ pañcabhyo vā dānaśīlas tathaikām |
Dhṛtarāṣṭra dit : «Celui qui possède mille vaches et, d’année en année, en donne cent; celui qui en possède cent et, selon ses moyens, en donne dix; et celui qui n’en a que dix mais en donne pourtant une ici—ou même le généreux qui en donne une sur cinq—un tel donateur atteint le monde des vaches (Goloka).»
धृतराष्ट उवाच
Charity is measured by proportion and sincerity, not sheer wealth: giving according to one’s capacity—whether from a thousand, a hundred, ten, or five—earns religious merit and leads to a blessed posthumous state associated with cows (Goloka).
In the Anuśāsana Parva’s instruction-focused discourse, Dhṛtarāṣṭra speaks about the merit of gifting cows, specifying graded examples of donors at different levels of wealth and affirming the spiritual reward for such giving.