Dharma-vyādha’s Analysis of Moral Decline and the Mahābhūta–Guṇa Schema (धर्मव्याधोपदेशः)
यावन्ति तस्या रोमाणि वत्सस्य च युधिष्ठिर । तावद् युगसहस््राणि स्वर्गलोके महीयते,युधिष्ठिर! उसका दान करनेसे उस गौ तथा बछड़ेके शरीरमें जितने रोएँ होते हैं उतने हजार युगोंतक दाता स्वर्गलोकमें प्रतिष्ठित होता है
yāvanti tasyā romāṇi vatsasya ca yudhiṣṭhira | tāvad yugasahasrāṇi svargaloke mahīyate ||
ಓ ಯುಧಿಷ್ಠಿರ! ಆ ಹಸು ಮತ್ತು ಕರುದ ದೇಹದಲ್ಲಿ ಎಷ್ಟು ರೋಮಗಳಿವೆಯೋ, ಅಷ್ಟೇ ಸಾವಿರ ಯುಗಗಳ ಕಾಲ ದಾನಿ ಸ್ವರ್ಗಲೋಕದಲ್ಲಿ ಗೌರವದಿಂದ ಪ್ರತಿಷ್ಠಿತನಾಗಿರುತ್ತಾನೆ।
युधिछिर उवाच
The verse teaches that charitable giving (especially the gift of a cow with her calf) is a powerful dharmic act whose merit is portrayed as immense—measured hyperbolically by the number of hairs on the animals—encouraging generosity and faith in karmic results.
In a discourse context within the Vana Parva, Yudhiṣṭhira speaks about the fruits of dāna, stating that the donor of the cow-and-calf attains honor in Svarga for thousands of yugas, emphasizing the exalted reward associated with such a gift.