गोप्रदानगुणाः तथा कपिलागोविधानम्
Merits of Cow-Gift and the Origin-Account of Kapilā Cows
न त्वेवासां दानमात्र प्रशस्तं पात्र कालो गोविशेषो विधिकश्ष । कालज्ञानं विप्र गवान्तरं हि दुःखं ज्ञातुं पावकादित्यभूतम्
Pitāmaha uvāca: na tvevāsāṁ dānamātraṁ praśastaṁ pātraḥ kālo goviśeṣo vidhikaś ca | kālajñānaṁ vipra gavāntaraṁ hi duḥkhaṁ jñātuṁ pāvakādityabhūtam ||
Pitāmaha dit : « Ce n’est pas le seul fait de donner des vaches qui soit digne d’éloge. Pour un tel don, il faut considérer le récipiendaire convenable, le moment juste, une vache d’excellence appropriée et la procédure rituelle correcte—avec une véritable intelligence du temps. Ô brāhmane, il est en effet difficile de connaître les degrés entre les vaches et de reconnaître un récipiendaire rayonnant comme le feu et le soleil. »
पितामह उवाच
Charity is not judged only by the act of giving; its ethical value depends on discernment—choosing a worthy recipient (pātra), an appropriate time (kāla), a gift of genuine quality (go-viśeṣa), and following proper procedure (vidhi).
Bhīṣma (Pitāmaha), instructing on dāna-dharma in the Anuśāsana Parva, explains to a brāhmaṇa interlocutor that go-dāna requires careful evaluation: both the relative excellence of cows and the spiritual stature of the recipient—likened to the brilliance of fire and the sun—are difficult to assess.