Nṛga-upākhyāna: Brāhmaṇa-sva and the Consequence of Misappropriated Gift-Cattle (कृकलास-रूपे नृगोपाख्यानम्)
स्वर्गो वै मूर्तिमानेष वृषभं यो गवां पतिम् । विप्रे गुणयुते दद्यात् स वै स्वर्गे महीयते
svargo vai mūrtimān eṣa vṛṣabhaṃ yo gavāṃ patim | vipre guṇayute dadyāt sa vai svarge mahīyate ||
ພີດສະມະກ່າວວ່າ: «ງົວຜູ້—ຈອມເຈົ້າແຫ່ງຝູງງົວ—ເປັນດັ່ງຮູບກາຍຂອງສະຫວັນເອງ. ຜູ້ໃດມອບງົວຜູ້ນັ້ນແກ່ພຣາຫມັນຜູ້ມີຄຸນທຳ ແລະສົມຄວນ ຜູ້ນັ້ນຈະໄດ້ຮັບການຍົກຍ້ອງ ແລະຕັ້ງຢູ່ໃນໂລກສະຫວັນ».
भीष्म उवाच
The verse teaches that dāna (charitable gifting), when directed to a worthy recipient (a virtuous, qualified Brahmin), yields great religious merit; specifically, gifting a bull—protector and “lord” of the herd—is praised as a powerful act leading to honor in heaven.
In Anuśāsana Parva, Bhishma instructs Yudhishthira on dharma, especially gifts and their fruits. Here he extols the merit of donating a bull to a qualified Brahmin, describing the bull as an embodied symbol of svarga and promising heavenly honor to the donor.