Shloka 24
Go-dāna-stuti and Ghṛta-Japa
Praise of cow-gift and ghee-centered recitation
बार्हस्पत्यं वाक्यमेतन्निशम्य ये राजानो गोप्रदानानि दत्त्वा । लोकान _प्राप्ता: पुण्यशीला: प्रवृत्ता- स्तान् मे राजन् कीर्त्यमानान् निबोध
bārhaspatyaṁ vākyam etan niśamya ye rājāno gopradānāni dattvā | lokān prāptāḥ puṇyaśīlāḥ pravṛttās tān me rājan kīrtyamānān nibodha ||
ビーシュマは言った。「王よ、ブリハスパティ（Bṛhaspati）のこの教えを聞き、牛を施してその功徳により勝れた世界に至り、つねに徳に堅く—正しき法（ダルマ）の行いへと心を傾けた—諸王がいる。いまよりその名を語るゆえ、聞け。」
भीष्म उवाच
Educational Q&A
Bhishma emphasizes the dharmic power of go-dāna (gift of cows) as taught by Bṛhaspati: such charity cultivates lasting virtue and yields exalted posthumous realms. The verse frames generosity as both ethical formation (puṇya-śīla, pravṛtta in satkarma) and spiritual consequence (attaining higher lokas).
Bhishma, instructing the king (Yudhiṣṭhira in context), transitions from citing Bṛhaspati’s counsel to promising an illustrative catalogue: he will now name the kings who performed cow-gifts and, through that merit, attained superior worlds and became firmly devoted to righteous action.