गोप्रदानगुणाः तथा कपिलागोविधानम्
Merits of Cow-Gift and the Origin-Account of Kapilā Cows
तावत् प्रदानात् स गवां फलमाप्रोति शाश्वतम् । शतक्रतो! जो एक समय भोजन करके दूसरे समयके बचाये हुए भोजनसे गाय खरीदकर उसका दान करता है
tāvat pradānāt sa gavāṁ phalam āpnoti śāśvatam | śatakrato!
ພີສະມະກ່າວວ່າ: ໂອ ສະຕະກຣະຕຸ (ພຣະອິນທຣະ) ການໃຫ້ທານງົວ ນຳໃຫ້ໄດ້ຜົນອັນຖາວອນ. ແມ່ນແຕ່ຜູ້ທີ່ກິນອາຫານເທື່ອໜຶ່ງ ແລ້ວນຳອາຫານທີ່ເກັບໄວ້ຈາກເທື່ອຕໍ່ໄປໄປຊື້ງົວ ແລ້ວຖວາຍງົວນັ້ນ ກໍຈະໄດ້ບຸນອັນບໍ່ເສື່ອມ ເທົ່າກັບການຖວາຍງົວຈຳນວນເທົ່າກັບຂົນທັງຫມົດໃນກາຍຂອງງົວນັ້ນ.
पितामह उवाच
The verse teaches that go-dāna (donating a cow) yields enduring, imperishable merit, and that sincere charity arising from personal restraint—saving one’s own food to enable a gift—multiplies the spiritual reward.
Bhīṣma (Pitāmaha), in his discourse on dharma and gifts, addresses Indra (Śatakratu) and praises the extraordinary, lasting fruit of donating cows, including the case of a donor who purchases a cow through self-denial and then gives it away.