Shloka 18
Suvarṇa-dāna: Kārttikeya’s Origin and the Defeat of Tāraka (सुवर्णदान-प्रसङ्गे कार्त्तिकेय-उत्पत्ति तथा तारकवधः)
धारयन्ति प्रजाश्नैव पयसा हविषा तथा । एतासां तनयाश्वापि कृषियोगमुपासते
dhārayanti prajāś caiva payasā haviṣā tathā | etāsāṃ tanayāś cāpi kṛṣiyogam upāsate ||
「牛は乳によって人々を養い、また供物（ハヴィス）によって祭祀を支える。さらにその子ら、すなわち牡牛もまた、農耕の務めに身を捧げる。」
भीष्म उवाच
Educational Q&A
Cows (and their progeny) are portrayed as pillars of dharmic society: they nourish people through milk, support yajña through sacrificial oblations (such as ghee), and their offspring contribute materially by enabling agriculture—thus linking ethical duty to social and economic stability.
In Bhishma’s instruction on dharma in the Anushasana Parva, he explains the societal value of cattle: cows provide milk and ritual resources, while their offspring are employed in farming, emphasizing why their protection and proper care are treated as a significant duty.