गोप्रदानगुणाः तथा कपिलागोविधानम्
Merits of Cow-Gift and the Origin-Account of Kapilā Cows
वैश्यस्यैते यदि गुणास्तस्य पठचशतं भवेत् । शूद्रस्यापि विनीतस्य चतुर्भागफलं स्मृतम्
vaiśyasyāite yadi guṇās tasya pañcaśataṁ bhavet | śūdrasyāpi vinītasya caturbhāgaphalaṁ smṛtam |
ಭೀಷ್ಮನು ಹೇಳಿದರು—ವೈಶ್ಯನಲ್ಲಿಯೂ ಈ ಗುಣಗಳಿದ್ದರೆ, ಅವನ ಫಲವನ್ನು ಐನೂರು (ಗೋಧಾನ) ಎಂದು ಗಣಿಸಲಾಗುತ್ತದೆ—ಬಾಹ್ಯವಾಗಿ ಒಂದೇ ಹಸುವನ್ನು ದಾನಮಾಡಿದರೂ. ವಿನೀತನಾದ, ಶಿಸ್ತಿನ ಶೂದ್ರನಿಗೆ ಸ್ಮೃತಿಯಲ್ಲಿ ಚತುರ್ಥಾಂಶ ಫಲವೆಂದು ಹೇಳಲಾಗಿದೆ—ಅಂದರೆ ಇನ್ನೂರು ಐವತ್ತು ಗೋಧಾನಗಳ ಸಮಾನ.
पितामह उवाच
The merit of a gift is not determined only by the object given, but by the giver’s inner virtues and discipline; ethical refinement increases the spiritual fruit even for those outside the Brahmin class.
In Bhīṣma’s instruction on dāna-dharma in the Anuśāsana Parva, he explains graded results of cow-gifting: a virtuous Vaiśya gains merit equated to five hundred cows, and a humble, well-disciplined Śūdra gains a quarter-share of the Brahmin-standard merit (stated as two hundred and fifty cows in the received explanation).