Shloka 20
गोप्रदानगुणाः तथा कपिलागोविधानम्
Merits of Cow-Gift and the Origin-Account of Kapilā Cows
प्रतिगृहा तु यो दद्याद् गा: संशुद्धेन चेतसा । तस्यापीहाक्षयाल्लोंकान् ध्रुवान् विद्धि शचीपते
pratigṛhā tu yo dadyād gāḥ saṁśuddhena cetasā | tasyāpīhākṣayāl lokān dhruvān viddhi śacīpate śacīpate ||
ビーシュマは言った。「牛を贈り物として受けたのち、清らかな真心をもってその牛をさらに布施する者であっても、確かに知れ、シャチーの主（インドラ）よ、その者もまた来世において朽ちぬ堅固な世界を得る。」
पितामह उवाच
Educational Q&A
That re-gifting what one has received—specifically cows—when done with a purified intention, still yields full religious merit and leads to imperishable, stable heavenly realms; inner purity and non-attachment are central to the value of dāna.
Bhīṣma (Pitāmaha) is instructing about the fruits of charity, addressing Indra as Śacīpati, and affirming that even someone who first accepts a gift and then donates it onward with a clean heart attains enduring auspicious worlds.