गोप्रदानगुणाः तथा कपिलागोविधानम्
Merits of Cow-Gift and the Origin-Account of Kapilā Cows
यश्चात्मविक्रयं कृत्वा गा: क्रीत्वा सम्प्रयच्छति । यावत् संदर्शयेद् गां वै स तावत् फलमश्लुते
yaścātmavikrayaṁ kṛtvā gāḥ krītvā samprayacchati | yāvat saṁdarśayed gāṁ vai sa tāvat phalam aśnute ||
ພີດສະມະກ່າວວ່າ: «ແມ່ນແຕ່ຜູ້ໃດຜູ້ໜຶ່ງທີ່ຂາຍຕົນເອງເຂົ້າເປັນທາດ ຖ້າຍັງຊື້ງົວແລ້ວມອບເປັນທານ ຜູ້ນັ້ນຈະໄດ້ຊົມຊື່ນຜົນບຸນອັນບໍ່ຂາດສູນຂອງທານນັ້ນ ຕາບໃດທີ່ຍັງເຫັນການດໍາລົງຢູ່ຂອງພົນງົວໃນສາກົນ»។
पितामह उवाच
The verse teaches that donating cows is considered an exceptionally powerful act of dharma: even if someone must sell himself to obtain the means, the merit of giving cows is said to yield an enduring, seemingly inexhaustible reward.
In Anuśāsana Parva, Bhīṣma instructs Yudhiṣṭhira on duties and gifts. Here he praises go-dāna by stating that a donor who buys cows—even at the cost of self-sale—enjoys the fruit of that charity for as long as the cow-kind continues to be seen in the world.