गोप्रदानगुणाः तथा कपिलागोविधानम्
Merits of Cow-Gift and the Origin-Account of Kapilā Cows
महत् फल प्राप्यते स द्विजाय दत्त्वा दोग्ध्रीं विधिनानेन धेनुम् । जो पुरुष सदा सावधान रहकर इस उपर्युक्त धर्मका पालन करता है तथा जो सत्यवादी
pitāmaha uvāca | mahat phalaṁ prāpyate sa dvijāya dattvā dogdhrīṁ vidhinānena dhenum | yo puruṣaḥ sadā sāvadhānaḥ san uparyukta-dharmasya pālanaṁ karoti tathā yaḥ satyavādī guru-sevā-parāyaṇaḥ dakṣaḥ kṣamāśīlaḥ deva-bhaktaḥ śānta-cittaḥ pavitraḥ jñānavān dharmātmā ca ahaṅkāra-śūnyaḥ sa pūrvokta-vidhinā brāhmaṇāya kṣīra-dāyinīṁ gāṁ dadāti cet tasya mahān phala-prāptiḥ bhavati ||
Bhīṣma dit : Un grand mérite revient à celui qui, selon le rite prescrit, donne à un brahmane une vache laitière. L’homme qui demeure sans cesse vigilant dans l’observance du devoir énoncé—véridique en parole, voué au service du maître, compétent, indulgent, dévot aux dieux, l’esprit apaisé, pur, savant, juste en conduite et dépourvu d’orgueil—s’il offre ainsi à un brahmane une vache donnant du lait conformément à la règle, obtient une récompense immense.
पितामह उवाच
The verse teaches that charitable giving (dāna), when performed according to proper rite and with inner virtues—truthfulness, humility, self-control, devotion, purity, knowledge, and service to one’s teacher—yields great spiritual merit; the specific exemplar is gifting a milch-cow to a Brahmin.
Bhishma (the Grandsire) continues his instruction on dharma in the Anushasana Parva, describing the conditions and character of a donor and stating that donating a milk-giving cow to a Brahmin by the prescribed procedure brings great reward.