Shloka 37
Nṛga-upākhyāna: Brāhmaṇa-sva and the Consequence of Misappropriated Gift-Cattle (कृकलास-रूपे नृगोपाख्यानम्)
अतः परं तु गोदानं कीर्तयिष्यामि तेडनघ । गावो5धिकास्तपस्वि भ्यो यस्मात् सर्वेभ्य एव च
ataḥ paraṁ tu godānaṁ kīrtayiṣyāmi te 'n-agha | gāvo 'dhikās tapasvibhyo yasmāt sarvebhya eva ca ||
ビーシュマは言った。「これより先、罪なき者よ、我は牛の布施（ゴー・ダーナ go-dāna）を説き明かそう。牛は、普く益をもたらすがゆえに、苦行者にすら勝り、まことに万物に勝ると尊ばれる。」
भीष्म उवाच
Educational Q&A
Bhīṣma elevates go-dāna (the gifting of cows) as an exceptionally meritorious act, portraying it as surpassing even asceticism because it supports life and welfare broadly—thus aligning charity with dharma through tangible, sustaining benefit.
In the Anuśāsana Parva’s instruction on dharma, Bhīṣma transitions to a new topic: he announces that he will now explain the religious and ethical significance of donating cows, addressing his listener respectfully as “blameless one.”