Chapter 84: Brahmā’s Counsel on Tāraka, the Search for Agni, and the Genesis of Skanda
Kārttikeya
गाव: पवित्रा: पुण्याश्व॒ पावनं परमं महत् | ताश्च दत्त्वा द्विजातिभ्यो नर: स्वर्गमुपाशुते
gāvaḥ pavitrāḥ puṇyāśva pāvanaṁ paramaṁ mahat | tāś ca dattvā dvijātibhyo naraḥ svargam upāśnute ||
牛は清浄にして神聖、最上の浄化力を備え、功徳は大いなるもの。これを二度生まれし者(dvija、ことにバラモン)に布施する人は天界に至り、その安楽を享受する。
व्यास उवाच
The verse teaches that gifting cows (go-dāna) is a supremely purifying act of dharma; giving them to the twice-born—especially Brahmins—produces great merit and leads to heavenly enjoyment.
In the Anuśāsana Parva’s instruction on gifts and religious duties, Vyāsa states the sanctity of cows and declares the spiritual reward gained by donating them to qualified recipients.