गोप्रदानगुणाः तथा कपिलागोविधानम्
Merits of Cow-Gift and the Origin-Account of Kapilā Cows
महत् फल प्राप्यते स द्विजाय दत्त्वा दोग्ध्रीं विधिनानेन धेनुम् । जो पुरुष सदा सावधान रहकर इस उपर्युक्त धर्मका पालन करता है तथा जो सत्यवादी, गुरुसेवापरायण, दक्ष, क्षमाशील, देवभक्त, शान्तचित्त, पवित्र, ज्ञानवान्, धर्मात्मा और अहंकारशून्य होता है, वह यदि पूर्वोक्त विधिसे ब्राह्मणको दूध देनेवाली गायका दान करे तो उसे महान् फलकी प्राप्ति होती है
pitāmaha uvāca | mahat phalaṁ prāpyate sa dvijāya dattvā dogdhrīṁ vidhinānena dhenum | yo puruṣaḥ sadā sāvadhānaḥ san uparyukta-dharmasya pālanaṁ karoti tathā yaḥ satyavādī guru-sevā-parāyaṇaḥ dakṣaḥ kṣamāśīlaḥ deva-bhaktaḥ śānta-cittaḥ pavitraḥ jñānavān dharmātmā ca ahaṅkāra-śūnyaḥ sa pūrvokta-vidhinā brāhmaṇāya kṣīra-dāyinīṁ gāṁ dadāti cet tasya mahān phala-prāptiḥ bhavati ||
Bhīṣma bersabda: Kebajikan besar diperoleh oleh orang yang, menurut tata cara yang telah ditetapkan, menganugerahkan kepada seorang dvija (Brahmana) seekor sapi perah yang memberi susu. Ia yang senantiasa waspada menegakkan kewajiban ini—jujur dalam ucapan, tekun melayani guru, cakap, pemaaf, berbakti kepada para dewa, berhati tenang, suci, berpengetahuan, teguh dalam dharma, dan bebas dari kesombongan—bila ia mendanakan sapi pemberi susu itu kepada seorang Brahmana sesuai ketentuan, maka ia meraih ganjaran yang agung.
पितामह उवाच
The verse teaches that charitable giving (dāna), when performed according to proper rite and with inner virtues—truthfulness, humility, self-control, devotion, purity, knowledge, and service to one’s teacher—yields great spiritual merit; the specific exemplar is gifting a milch-cow to a Brahmin.
Bhishma (the Grandsire) continues his instruction on dharma in the Anushasana Parva, describing the conditions and character of a donor and stating that donating a milk-giving cow to a Brahmin by the prescribed procedure brings great reward.