गोप्रदानगुणाः तथा कपिलागोविधानम्
Merits of Cow-Gift and the Origin-Account of Kapilā Cows
दायाद्याद् या: सम वै गावो न्यायपूर्वैरुपार्जिता: । प्रदद्यात् ता: प्रदातृणां सम्भवन्त्यपि च श्रुवा:
dāyādyād yāḥ sama-vā gāvo nyāya-pūrvair upārjitāḥ | pradadyāt tāḥ pradātṝṇāṃ sambhavanty api ca śruvāḥ ||
ビーシュマは言った。「相続の正当な取り分など、正しく得た牛を布施するなら、その施主にとって、その牛こそが、聖なる伝承に聞くとおり、尽きることのない揺るがぬ功徳の源となる。」
पितामह उवाच
Charity yields lasting merit when the gift is made from wealth acquired by just and lawful means—especially one’s legitimate share of ancestral property; such properly obtained cows, when donated, become a source of inexhaustible spiritual fruit for the giver.
In Bhīṣma’s instruction on dharma (Anuśāsana Parva), he explains the ethical conditions that make gifts truly fruitful, emphasizing that donations—here, cows—should be made from rightfully obtained resources, such as a lawful inheritance share.