Phala of Vrata, Niyama, Svādhyāya, Dama, Satya, Brahmacarya, and Service (व्रत-नियम-स्वाध्याय-दम-सत्य-ब्रह्मचर्य-शुश्रूषा-फलप्रश्नः)
स्वाध्यायवान् यो5तिमात्र॑ तपस्वी वैतानस्थो ब्राह्मण: पात्रमासाम् | कृच्छोत्सृष्टा: पोषणाभ्यागताश्न द्वारैरेतैगोविशेषा: प्रशस्ता:
Bhīṣma uvāca — svādhyāyavān yo ’timātra-tapassvī vaitānastho brāhmaṇaḥ pātram āsām | kṛcchotsṛṣṭāḥ poṣaṇābhyāgatāś ca dvārair etair go-viśeṣāḥ praśastāḥ ||
Bhishma berkata: “Brahmana yang tekun dalam svādhyāya Weda, sangat bertapa, dan giat melaksanakan ritus yajña Veda (vaitāna), dialah penerima utama bagi dana sapi ini. Selain dia, para Brahmana yang telah menuntaskan laku berat ‘kṛcchra’ dan datang memohon penopang bagi pemeliharaan rumah tangga mereka pun layak menerimanya. Bila penerima yang demikian dijadikan alasan (nimitta) bagi pemberian, maka sapi-sapi unggul yang didanakan itu sungguh patut dipuji.”
भीष्म उवाच
The merit of a gift depends not only on the donor and the object given (here, cows) but also on the worthiness of the recipient. Bhishma teaches that the best recipients are Brahmins grounded in Vedic study, austerity, and sacrificial discipline; additionally, those who have completed rigorous vows and seek support for household maintenance are also fit recipients.
In Bhishma’s instruction on dharma, he specifies criteria for selecting proper recipients for go-dāna (the gift of cows). He ranks the ideal Brahmin recipient and then includes other qualified Brahmins—such as those who have completed the kṛcchra observance and come seeking sustenance—affirming that gifts given with such recipients in view are praised.