Shloka 28
नारद–असित (देवल) संवादः — भूतप्रभवाप्यय, इन्द्रिय-गुण-विवेक, क्षेत्रज्ञ-तत्त्व
बालै: शृज़्ेण पादेन सम्भवत्येव गौर्मखम् । एवं प्रत्येकश: सर्व यद् यदस्य विधीयते
bālaiḥ śṛṅgeṇa pādena sambhavaty eva gaur makham | evaṃ pratyekaśaḥ sarvaṃ yad yad asya vidhīyate, tat tat saṃgrahītavyam ||
カピラは言った。「牛の毛、角、そして蹄に至るまでによって、祭祀の儀はまことに成り立つ。ゆえに、牛から取るべしと定められたものは—それぞれの用に応じて—正しく集め、正しく用いねばならぬ。これらは祭祀の肢であり、祭祀はヴェーダ（シュルティ）において、世界の秩序と安定を支える根本の支柱として説かれている。」
कपिल उवाच
Educational Q&A
Kapila emphasizes that yajña (sacrificial duty) is sustained through many small, prescribed contributions, symbolized by the cow’s various products and parts. The ethical point is disciplined adherence to what is enjoined—collecting and using each item appropriately—because sacrifice is presented as supporting the world’s stability and order.
In a didactic discourse within the Śānti Parva, Kapila explains how the cow is integrally connected to sacrificial practice. He states that even seemingly minor elements like hair, horn, and hoof have ritual utility, and therefore whatever is prescribed from the cow should be gathered and applied according to rule.