Shloka 54
Nṛga-upākhyāna: Brāhmaṇa-sva and the Consequence of Misappropriated Gift-Cattle (कृकलास-रूपे नृगोपाख्यानम्)
दशगोसहस््रदो हि शक्रेण सह मोदते । अक्षयॉल्लभते लोकान् नर: शतसहस्रश:
daśagosahasrado hi śakreṇa saha modate | akṣayāl labhate lokān naraḥ śatasahasraśaḥ ||
ビーシュマは言った。「一万頭の牛を施す者は、シャクラ（インドラ）と共に喜びを享受する。その者は滅びなき世界を得る――まことに、幾十万もの仕方によって。」
भीष्म उवाच
Educational Q&A
Bhīṣma extols go-dāna (the gift of cows) as a high form of dharmic charity whose fruit is enduring: it leads to imperishable heavenly attainments and closeness to Indra, symbolizing supreme reward for generous, righteous giving.
In the Anuśāsana Parva’s instruction on dharma and gifts, Bhīṣma continues advising about the fruits of specific donations. Here he states that one who gives ten thousand cows gains great merit—rejoicing with Indra and attaining imperishable realms.