Shloka 231
Go-dāna-stuti and Ghṛta-Japa
Praise of cow-gift and ghee-centered recitation
कामानू् सर्वान् पार्थिवानेकसंस्थान् यो वै दद्यात् कामदुघांच धेनुम् । सम्यक्ता: स्युर्हव्यकव्यौघवत्य- स्तासामुक्ष्णां ज्यायसां सम्प्रदानम्
kāmānū sarvān pārthivānekasaṃsthān yo vai dadyāt kāmadughāṃ ca dhenum | samyaktāḥ syur havyakavyaughavatyaḥ tāsām ukṣṇāṃ jyāyasāṃ sampradānam
ビーシュマは言った。王者の享楽をさまざまな形でことごとく施し、さらに願いを叶えるカーマデーヌーの牝牛をも布施する者は、祭火への供物と祖霊への供養とを、完全にして豊饒ならしめる。だがそれにも勝って大いなるのは、正しい作法により、強健で優れた牡牛（繁殖と牛群の維持のため）を施すことである。かかる布施は、久しく続く繁栄と、ダルマにかなう家の営みの継承を支えるからである。
भीष्म उवाच
Educational Q&A
Bhishma teaches that gifts should be evaluated by their dharmic impact: beyond luxurious or symbolic gifts, the highest giving is that which sustains life and righteous livelihood—here, donating superior bulls that ensure ongoing cattle prosperity, thereby supporting household duties, sacrifice, and ancestral rites.
In Bhishma’s instruction on dāna within the Anushasana Parva, he compares different donations. He states that giving royal pleasures and a wish-fulfilling cow brings abundance to offerings for gods and ancestors, but he then elevates the donation of excellent bulls as an even greater, more enduring gift.