Shloka 31
Go-mahātmyam: Pavitrāṇāṃ Pavitraṃ
Cows and Ghee as Supreme Purifiers
लोकमज्येष्ठा लोकवृत्तिप्रवृत्ता रुद्रोपेता: सोमविष्यन्दभूता: । सौम्या: पुण्या: कामदा: प्राणदाश्न गा वै दत्त्वा सर्वकामप्रद: स्थात्
lokam ajyeṣṭhā lokavṛtti-pravṛttā rudropetāḥ soma-viṣyanda-bhūtāḥ | saumyāḥ puṇyāḥ kāmadāḥ prāṇadāś ca gā vai dattvā sarva-kāma-pradaḥ syāt ||
ビーシュマは言った。「牛はこの世における最上の財であり、あらゆる生きものの命と生業を支えるために働いている。ルドラ神（シヴァ）は常に彼らと共に在す。ソーマより滴り流れる甘露から生まれ、温和で清浄、望みの福を授け、命そのものをも支える。ゆえに、牛を布施する者は、あらゆる願いを与える施主と見なされるのだ。」
भीष्म उवाच
Educational Q&A
The verse elevates go-dāna (gift of cows) as a supreme form of charity because cows are portrayed as sustaining worldly life and livelihood; thus giving them is ethically framed as supporting society and is said to yield comprehensive spiritual and worldly benefits.
In the Anuśāsana Parva’s instruction on dharma, Bhīṣma teaches Yudhiṣṭhira about the greatness of gifts and vows; here he praises cows as sacred and life-sustaining and concludes that donating cows makes the donor a bestower of all desired goods.