गोशकृन्माहात्म्य-प्रश्नः (On the Merit of Cow-Dung and the Abode of Śrī) / Inquiry into the Sanctity of Cow-Dung
महर्षि वशिष्ठका राजा सौदाससे गौओंका माहात्म्य-कथन युवानमिन्द्रियोपेतं शतेन शतयूथपम् । गवेन्द्रं ब्राह्मणेन्द्राय भूरिशंगमलड्कृतम्
yuvānam indriyopetaṁ śatena śatayūthapam | gavendraṁ brāhmaṇendrāya bhūriśaṅgam alaṅkṛtam ||
ビーシュマは言った。「敵を灼く王よ。若く、諸根具足し、百の群れを率い、大いなる角を備えた雄牛の主を飾り立て、さらに百頭の牝牛を添えて、ヴェーダに通じたシュロートリヤのバラモンに布施する者は、大いなる繁栄を得る。彼らがこの世に再び生まれるたび、幾度となく豊かな権勢と財を分かち得るのである。」
भीष्म उवाच
That properly performed dāna—especially gifting valuable cattle (a prime bull with cows) to a worthy, Veda-learned brāhmaṇa—produces lasting puṇya, manifesting as prosperity and high status repeatedly across future births.
Bhīṣma is instructing the king on the greatness of go-dāna (cow-gifting). He describes the ideal gift (a young, fully sound, decorated herd-leading bull along with a hundred cows) and states the karmic result: recurring worldly prosperity whenever the donor is reborn.