गोशकृन्माहात्म्य-प्रश्नः (On the Merit of Cow-Dung and the Abode of Śrī) / Inquiry into the Sanctity of Cow-Dung
महर्षि वशिष्ठका राजा सौदाससे गौओंका माहात्म्य-कथन युवानमिन्द्रियोपेतं शतेन शतयूथपम् । गवेन्द्रं ब्राह्मणेन्द्राय भूरिशंगमलड्कृतम्
yuvānam indriyopetaṁ śatena śatayūthapam | gavendraṁ brāhmaṇendrāya bhūriśaṅgam alaṅkṛtam ||
Bhishma berkata: “Wahai raja penakluk musuh! Mereka yang menghias dan menghadiahkan kepada brahmana śrotriya—yang menguasai Weda—seekor lembu jantan agung, muda dan sempurna pancaindranya, pemimpin seratus kawanan, bertanduk besar, beserta seratus ekor sapi, akan meraih kemakmuran besar. Setiap kali mereka terlahir kembali di dunia ini, berulang kali mereka menjadi pemilik bagian dari kejayaan dan kekayaan yang melimpah.”
भीष्म उवाच
That properly performed dāna—especially gifting valuable cattle (a prime bull with cows) to a worthy, Veda-learned brāhmaṇa—produces lasting puṇya, manifesting as prosperity and high status repeatedly across future births.
Bhīṣma is instructing the king on the greatness of go-dāna (cow-gifting). He describes the ideal gift (a young, fully sound, decorated herd-leading bull along with a hundred cows) and states the karmic result: recurring worldly prosperity whenever the donor is reborn.