Nṛga-upākhyāna: Brāhmaṇa-sva and the Consequence of Misappropriated Gift-Cattle (कृकलास-रूपे नृगोपाख्यानम्)
गाव: शरण्या भूतानामिति वेदविदो विदु: । तस्माद् ददाति यो थेनुं शरणं सम्प्रयच्छति
gāvaḥ śaraṇyā bhūtānām iti vedavido viduḥ | tasmād dadāti yo dhenuṃ śaraṇaṃ samprayacchati ||
Bhīṣma dit : « Les connaisseurs du Veda proclament que les vaches sont un refuge pour tous les êtres vivants. Ainsi, celui qui donne en aumône une vache laitière accorde, en vérité, un asile : il devient protecteur et dispensateur d’abri pour autrui. »
भीष्म उवाच
Cows are regarded, on Vedic authority, as a universal refuge; hence gifting a milch-cow (go-dāna) is ethically framed as granting protection and shelter to beings, not merely giving property.
In Bhishma’s instruction on dharma in the Anushasana Parva, he praises the religious and social value of charitable giving, specifically highlighting the gift of a cow as an act equivalent to providing refuge.