गोप्रदानगुणाः तथा कपिलागोविधानम्
Merits of Cow-Gift and the Origin-Account of Kapilā Cows
अश्वमेधक्रतोस्तुल्यं फलं भवति शाश्वतम् । मृत्युकाले सहस्राक्ष यां वृत्तिमनुकाड्क्षते,सहस्राक्ष! उसे अश्वमेध यज्ञके समान अक्षय फल सुलभ होता है। वह मृत्युकालमें जिस स्थितिकी आकांक्षा करता है, उसे भी पा लेता है
aśvamedhakratostulyaṃ phalaṃ bhavati śāśvatam | mṛtyukāle sahasrākṣa yāṃ vṛttim anukāṅkṣate ||
Wahai Sahasrākṣa, ia memperoleh pahala abadi yang setara dengan kurban Aśvamedha. Dan pada saat ajal, keadaan apa pun yang ia dambakan, keadaan itu pula yang ia raih.
पितामह उवाच
The verse links ethical-spiritual attainment with two ideas: (1) a certain practice yields imperishable merit comparable to the prestigious Aśvamedha, and (2) the mind’s final aspiration at death is decisive—one reaches the state one intensely longs for at that moment.
In Anuśāsana Parva’s instruction-setting, Bhīṣma (Pitāmaha) is delivering a didactic statement addressed to Indra (Sahasrākṣa), praising the enduring fruit of a particular dharmic course and emphasizing the power of one’s last desire at the time of death.