Nṛga-upākhyāna: Brāhmaṇa-sva and the Consequence of Misappropriated Gift-Cattle (कृकलास-रूपे नृगोपाख्यानम्)
दस हजार गोदान करनेवाला मनुष्य इन्द्रके साथ रहकर आनन्द भोगता है और जो लाख गौओंका दान कर देता है, उस मनुष्यको अक्षय लोक प्राप्त होते हैं ।।
daśa-sahasra-go-dānaṁ karṇe vā manuṣyaḥ indreṇa saha sthitvā ānandaṁ bhuṅkte, yaś ca lakṣa-gavāṁ dānaṁ dadāti tasya manuṣyasya akṣayā lokāḥ prāpyante. ity etad go-pradānaṁ ca tila-dānaṁ ca kīrtitam; tathā bhūmi-pradānaṁ ca śṛṇuṣva, anne ca bhārata.
ビーシュマは言った。「一万頭の牛を施す者は、インドラと共に住して安楽を味わう。十万頭の牛を施す者は、滅びなき世界を得る。かくして牛の施しと胡麻の施しは説き明かされた。今はさらに聞け、バーラタよ、土地の施し—そして食の施しについて。」
भीष्म उवाच
The verse teaches that dāna (charitable giving), especially of socially sustaining resources like cows, yields profound spiritual merit and auspicious posthumous states; it also frames a graded discourse on gifts—cows and sesame already explained, with land and food to follow—highlighting generosity as a pillar of dharma.
In the Anuśāsana Parva’s instruction section, Bhīṣma continues advising Yudhiṣṭhira on dharma. Here he summarizes the proclaimed fruits of cow-gifts and sesame-gifts, then transitions to the next topics: the merits of donating land and donating food.