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Shloka 40

गोप्रदानगुणाः तथा कपिलागोविधानम्

Merits of Cow-Gift and the Origin-Account of Kapilā Cows

वृत्तिग्लाने सीदति चातिमात्रं कृष्यर्थ वा होम्यहेतो: प्रसूते: । गुर्वर्थ वा बालसंवृद्धये वा धेनुं दद्याद्‌ देशकालेडविशिष्टे

vṛttiglāne sīdati cātimātraṃ kṛṣyarthaṃ vā homyahetoḥ prasūteḥ | gurvarthaṃ vā bālasaṃvṛddhaye vā dhenuṃ dadyād deśakāle ’viśiṣṭe ||

ભીષ્મ બોલ્યા—જેની જીવિકા ક્ષીણ થઈ ગઈ હોય અને જે અત્યંત કષ્ટમાં હોય, એવા બ્રાહ્મણને સામાન્ય દેશ-કાળમાં પણ દૂધ આપતી ગાય દાન કરવી જોઈએ. તેમજ ખેતી માટે, હોમ-સામગ્રી માટે, પ્રસૂતા સ્ત્રીના પોષણ માટે, ગુરુદક્ષિણ માટે અથવા બાળકના પાલન માટે પણ—સામાન્ય દેશ-કાળમાં દૂધાળ ગાયનું દાન યોગ્ય છે.

वृत्तिग्लानेwhen livelihood is failing/declining
वृत्तिग्लाने:
Adhikarana
TypeNoun
Rootवृत्ति-ग्लान
FormFeminine, Locative, Singular
सीदतिsinks; is distressed; languishes
सीदति:
Karta
TypeVerb
Rootसद्
FormPresent, Third, Singular, Parasmaipada
and
:
TypeIndeclinable
Root
अतिमात्रम्excessively; very much
अतिमात्रम्:
TypeAdverb
Rootअतिमात्र
कृष्यर्थम्for the purpose of agriculture
कृष्यर्थम्:
TypeNoun
Rootकृषि-अर्थ
FormMasculine, Accusative, Singular
वाor
वा:
TypeIndeclinable
Rootवा
होम्यहेतोःfor the sake of (things) fit for homa; for homa-material
होम्यहेतोः:
TypeNoun
Rootहोम्य-हेतु
FormMasculine, Genitive, Singular
प्रसूतेःof a woman in childbirth; of a parturient (woman)
प्रसूतेः:
TypeNoun
Rootप्रसूति
FormFeminine, Genitive, Singular
गुर्वर्थम्for the teacher’s purpose; for guru-fee (gurudakṣiṇā)
गुर्वर्थम्:
TypeNoun
Rootगुरु-अर्थ
FormMasculine, Accusative, Singular
वाor
वा:
TypeIndeclinable
Rootवा
बालसंवृद्धयेfor the nourishment/bringing-up of a child
बालसंवृद्धये:
Sampradana
TypeNoun
Rootबाल-संवृद्धि
FormFeminine, Dative, Singular
वाor
वा:
TypeIndeclinable
Rootवा
धेनुम्a milch-cow
धेनुम्:
Karma
TypeNoun
Rootधेनु
FormFeminine, Accusative, Singular
दद्यात्should give
दद्यात्:
TypeVerb
Rootदा
FormOptative (Vidhi-lin), Third, Singular, Parasmaipada
देशकालेin (proper) place and time
देशकाले:
Adhikarana
TypeNoun
Rootदेश-काल
FormMasculine, Locative, Dual
अविशिष्टेeven when not exceptional; in ordinary (place and time)
अविशिष्टे:
Adhikarana
TypeAdjective
Rootअविशिष्ट
FormMasculine, Locative, Dual

पितामह उवाच

B
Bhīṣma (Pitāmaha)
B
brāhmaṇa
D
dhenu (milch cow)
G
guru (teacher)
H
homa (fire-offering)

Educational Q&A

The verse teaches that gifting a milch cow is a highly meritorious and socially sustaining form of dāna, recommended even in ordinary circumstances when it relieves severe livelihood distress or supports essential duties—farming, Vedic rites, postpartum care, guru-dakṣiṇā, and child-rearing.

In Anuśāsana Parva, Bhīṣma instructs Yudhiṣṭhira on dharma, especially the ethics of giving. Here he specifies practical situations where donating a milk-giving cow is appropriate and beneficial, emphasizing compassion and maintenance of household and ritual life.