Shloka 323
गोप्रदानगुणाः तथा कपिलागोविधानम्
Merits of Cow-Gift and the Origin-Account of Kapilā Cows
तावत् प्रदानात् स गवां फलमाप्रोति शाश्वतम् । शतक्रतो! जो एक समय भोजन करके दूसरे समयके बचाये हुए भोजनसे गाय खरीदकर उसका दान करता है
tāvat pradānāt sa gavāṁ phalam āpnoti śāśvatam | śatakrato!
ビーシュマは言った。「おお、シャタクラトゥ（インドラ）よ。牛を施すことにより、人は永遠の果報を得る。たとえ一度だけ食し、次の食事のために残した食をもって牛を買い、それを布施する者であっても、その功徳は朽ちず、その牛の身にある毛の数ほどの牛を施したに等しい。」
पितामह उवाच
Educational Q&A
The verse teaches that go-dāna (donating a cow) yields enduring, imperishable merit, and that sincere charity arising from personal restraint—saving one’s own food to enable a gift—multiplies the spiritual reward.
Bhīṣma (Pitāmaha), in his discourse on dharma and gifts, addresses Indra (Śatakratu) and praises the extraordinary, lasting fruit of donating cows, including the case of a donor who purchases a cow through self-denial and then gives it away.