Shloka 47
Nṛga-upākhyāna: Brāhmaṇa-sva and the Consequence of Misappropriated Gift-Cattle (कृकलास-रूपे नृगोपाख्यानम्)
अग्नीनामव्ययं होतद्धौम्यं वेदविदो विदु: । तस्माद् ददाति यो थेनुं स हौम्यं सम्प्रयच्छति
agnīnām avyayaṃ hotad dhaumyaṃ vedavido viduḥ | tasmād dadāti yo dhenuṃ sa haumyaṃ samprayacchati ||
ビーシュマは言った。「ヴェーダを知る者たちは、『ハウミヤ』と呼ばれる供物—聖なる火に投じられる供献—が不滅の果報をもたらすと知っている。ゆえに、乳を出す牝牛を施す者は、実に供物（ハヴィス）そのものを与え、聖なる祭式を支え、尽きぬ功徳を得るのである。」
भीष्म उवाच
Educational Q&A
Giving a milch-cow is ethically praised because it sustains sacrificial life: milk becomes havis for homa, and offerings into the sacred fire are said to yield imperishable merit. Thus cow-gift is treated as a direct support of yajña and a source of lasting spiritual fruit.
In Bhishma’s instruction on dharma and gifts (dāna) in the Anushasana Parva, he explains—citing the understanding of Veda-knowers—that oblations into the sacred fires bring enduring results, and he links this to the practical act of donating a cow, since it provides the very material used for such offerings.