Shloka 46
Nṛga-upākhyāna: Brāhmaṇa-sva and the Consequence of Misappropriated Gift-Cattle (कृकलास-रूपे नृगोपाख्यानम्)
अमृतं वै गवां क्षीरमित्याह त्रिदशाधिप: । तस्माद् ददाति यो धेनुममृतं स प्रयच्छति,देवराज इन्द्रने कहा है कि 'गौओंका दूध अमृत है"; जो दूध देनेवाली गौका दान करता है, वह अमृत दान करता है
amṛtaṃ vai gavāṃ kṣīram ity āha tridaśādhipaḥ | tasmād dadāti yo dhenum amṛtaṃ sa prayacchati ||
ビーシュマは言った。「神々の主インドラは『牛の乳はまさしく甘露である』と宣言した。ゆえに、乳を出す牝牛を布施する者は、実に甘露そのものを施すのである。」
भीष्म उवाच
Educational Q&A
That giving a milch cow is among the highest forms of charity because it provides ongoing nourishment; the gift is equated with offering “amṛta,” emphasizing the dharmic value of sustaining life.
In Bhīṣma’s instruction on dharma and gifts, he cites Indra’s authoritative statement that cow’s milk is like nectar, then draws the ethical conclusion that donating a milk-giving cow amounts to donating nectar.