गोप्रदानगुणाः तथा कपिलागोविधानम्
Merits of Cow-Gift and the Origin-Account of Kapilā Cows
तथानड्वाहं ब्राह्मणाय प्रदाय धुर्य युवानं बलिनं विनीतम् । हलस्य वोढारमनन्तवीर्य॑ प्राप्रोति लोकान् दशधेनुदस्य
tathānaḍvāhaṃ brāhmaṇāya pradāya dhuryaṃ yuvānaṃ balinaṃ vinītam | halasya voḍhāram anantavīryaṃ prāpnoti lokān daśadhenudasya ||
Bhīṣma dit : Celui qui donne à un brāhmaṇa un taureau de trait apte et capable—jeune, fort, bien dressé et doux de caractère, puissant porteur de la charrue—atteint les mêmes mondes bienheureux que celui qui offre dix vaches laitières. L’enseignement souligne que la valeur éthique d’un don tient à son utilité réelle et à son adéquation aux moyens d’existence et à l’œuvre dharmique du bénéficiaire, non à la seule quantité.
पितामह उवाच
A gift’s merit depends on its appropriateness and practical benefit. Donating a well-trained, strong draught-bull that supports righteous livelihood can equal the merit of donating ten cows, emphasizing quality, usefulness, and intention in dāna.
Bhīṣma, instructing on dharma and charitable giving, states the spiritual reward for gifting a capable plough-drawing bull to a brāhmaṇa, comparing its fruit to the celebrated merit of donating ten milch-cows.