गोप्रदानगुणाः तथा कपिलागोविधानम्
Merits of Cow-Gift and the Origin-Account of Kapilā Cows
मृदुर्दान्तो देवपरायण श्नव सर्वातिथिश्वापि तथा दयावान् | ईदृग्गुणो मानवस्तं प्रयाति लोकं गवां शाश्वृतं चाव्ययं च
mṛdur dānto devaparāyaṇaḥ śnava sarvātithiṣv api tathā dayāvān | īdṛg-guṇo mānavas taṃ prayāti lokaṃ gavāṃ śāśvataṃ cāvyayaṃ ca ||
Bhīṣma berkata: “Dengarlah, wahai yang berbakti kepada para dewa. Seseorang yang berhati lembut, mampu mengendalikan diri, tekun dalam pemujaan ilahi, memuliakan setiap tamu, dan penuh welas asih—manusia yang berhias kebajikan demikian mencapai alam sapi-sapi, Goloka, yang kekal dan tak binasa.”
पितामह उवाच
Bhīṣma teaches that ethical virtues—gentleness, restraint, devotion, hospitality, and compassion—are not merely social ideals but spiritually efficacious qualities that lead to an exalted, eternal realm (Goloka).
In the Anuśāsana Parva’s instruction on dharma, Bhīṣma continues advising his listener by listing the traits of a righteous person and stating the spiritual destination attained by one who embodies these qualities.