गोप्रदानगुणाः तथा कपिलागोविधानम्
Merits of Cow-Gift and the Origin-Account of Kapilā Cows
नित्यं दद्यादेकभक्त: सदा च सत्ये स्थितो गुरुशुश्रूषिता च
pitāmaha uvāca | nityaṃ dadyād ekabhaktaḥ sadā ca satye sthito guruśuśrūṣitā ca | indra! yo sadā eka-samayaṃ bhojanaṃ kṛtvā nityaṃ godānaṃ karoti, satye sthito bhavati, guroḥ sevāṃ ca vedānāṃ svādhyāyaṃ ca karoti, yasya manasi gāvoṣu bhaktiḥ, yo gāṃ dātvā prīyate tathā janmanā eva gāvaḥ praṇamati, tasya prāpyamāṇasya asya phalasya varṇanaṃ śṛṇu ||
ビーシュマは言った。「おおインドラよ。自らを律した質素な生を送る者——一日に一度だけ食し、日々牛を施し、真実に堅く立ち、師に敬意をもって仕え、ヴェーダを学び、心に牛への信を抱き、牛を施して喜び、 जन्मより牛に礼拝する者——その者に訪れる報いの次第を聞け。いま、真実と奉仕と学習と寛大な施しに満ちた生がもたらす果を語ろう。」
पितामह उवाच
A dharmic life is portrayed as a blend of disciplined living (one meal a day), unwavering truthfulness, reverent service to the teacher, Vedic study, and generous charity—especially cow-gifts—performed with devotion rather than mere display; such integrated conduct yields great spiritual merit.
Bhīṣma, speaking as a moral instructor, addresses Indra and introduces a description of the rewards promised to a person who practices daily cow-charity along with truth, guru-service, and Vedic study; this verse functions as a lead-in to the ensuing enumeration of the ‘fruit’ (phala) of these practices.