गोशकृन्माहात्म्य-प्रश्नः (On the Merit of Cow-Dung and the Abode of Śrī) / Inquiry into the Sanctity of Cow-Dung
गवां मूत्रपुरीषस्य नोद्विजेत कथंचन । न चासां मांसमश्रीयाद् गवां पुष्टिं तथाप्लुयात्
gavāṁ mūtrapurīṣasya nodvijet kathaṁcana | na cāsāṁ māṁsam aśrīyād gavāṁ puṣṭiṁ tathāpluyāt ||
ビーシュマは言った。「牛の尿や糞に対して、いかなる形でも嫌悪を抱いてはならず、また牛の肉を食してはならぬ。かくのごとき行いにより、人は滋養と安寧を得る。」
भीष्म उवाच
Maintain reverence and non-aversion toward cows and their by-products, and abstain from eating cow flesh; this is presented as a dharmic discipline that supports personal well-being (puṣṭi) and aligns with non-violence and purity.
In Anushasana Parva, Bhishma instructs Yudhishthira on dharma and right conduct. Here he gives a specific rule of conduct regarding cows—how one should relate to them and what one should avoid.