Dharma-vyādha’s Analysis of Moral Decline and the Mahābhūta–Guṇa Schema (धर्मव्याधोपदेशः)
यावन्ति तस्या रोमाणि वत्सस्य च युधिष्ठिर । तावद् युगसहस््राणि स्वर्गलोके महीयते,युधिष्ठिर! उसका दान करनेसे उस गौ तथा बछड़ेके शरीरमें जितने रोएँ होते हैं उतने हजार युगोंतक दाता स्वर्गलोकमें प्रतिष्ठित होता है
yāvanti tasyā romāṇi vatsasya ca yudhiṣṭhira | tāvad yugasahasrāṇi svargaloke mahīyate ||
Wahai Yudhiṣṭhira, sebanyak rambut pada tubuh sapi itu dan anaknya, sebanyak itu pula ribuan yuga sang pemberi dimuliakan dan ditegakkan kedudukannya di alam surga.
युधिछिर उवाच
The verse teaches that charitable giving (especially the gift of a cow with her calf) is a powerful dharmic act whose merit is portrayed as immense—measured hyperbolically by the number of hairs on the animals—encouraging generosity and faith in karmic results.
In a discourse context within the Vana Parva, Yudhiṣṭhira speaks about the fruits of dāna, stating that the donor of the cow-and-calf attains honor in Svarga for thousands of yugas, emphasizing the exalted reward associated with such a gift.