Mahabharata — Svargarohana Parva, Shloka 716
गामेकां निष्कसंयुक्तां ब्राह्मणाय निवेदयेत् । हरिवंशकी समाप्ति होनेपर एक हजार ब्राह्मणोंको भोजन कराये तथा स्वर्णमुद्रासहित एक गौ ब्राह्मणको दान दे
gām ekāṁ niṣkasaṁyuktāṁ brāhmaṇāya nivedayet |
ヴァイシャンパーヤナは言った。「ブラーフマナには、ニシュカ（黄金の貨幣または装身具）を添えて、牝牛一頭を献ずべきである。」この箇所は、それをダーナ（布施）の功徳として位置づけ、尊い誦読の結びにあたり、聖なる学知を敬い、惜しみない贈与によって祭司共同体を支えることを説いている。
वैशम्पायन उवाच
Educational Q&A
The verse teaches the dharmic value of dāna: offering a cow together with gold to a worthy Brāhmaṇa is presented as a meritorious, ethically elevating act that supports sacred learning and social-religious duties.
Vaiśampāyana delivers a prescriptive statement (vidhi) describing an appropriate charitable offering—specifically, gifting a cow accompanied by a niṣka to a Brāhmaṇa—within the concluding, merit-focused atmosphere of the Svargārohaṇa section.