Shloka 23
Suvarṇa-dāna: Kārttikeya’s Origin and the Defeat of Tāraka (सुवर्णदान-प्रसङ्गे कार्त्तिकेय-उत्पत्ति तथा तारकवधः)
गवां देवोपरिष्टाद्धि समाख्यातं शतक्रतो । एता हि वरदत्ताश्न वरदाक्षापि वासव
gavāṁ devo pariṣṭād dhi samākhyātaṁ śatakrato | etā hi varadattāś ca varadāś cāpi vāsava ||
ビーシュマは言った。「シャタクラトゥ（インドラ）よ、牝牛は神々の上位の座に住まうと宣言されている。汝の問いに従い、牝牛が神々より高き界に安住する所以を説き明かした。さらに、ヴァーサヴァよ、これらの牝牛は自ら恩寵（ヴァラ）を受けており、満悦するときには他者にも恩寵を授ける力を有する。」
भीष्म उवाच
Educational Q&A
The verse elevates the cow as a uniquely sacred being: cows are portrayed as occupying a status higher than even the gods, and as possessing spiritual potency—having received boons and being capable of granting boons when pleased—thereby encouraging reverence, protection, and ethical conduct toward them.
Bhishma is answering Indra’s inquiry. He states that tradition proclaims cows to dwell in a realm above the gods, explains this in response to Indra’s question, and adds that cows are both recipients and bestowers of boons, emphasizing their extraordinary sanctity.