गोप्रदानगुणाः तथा कपिलागोविधानम्
Merits of Cow-Gift and the Origin-Account of Kapilā Cows
लोकान् बहुविधान् दिव्यान् यच्चास्य हृदि वर्तते । तत् सर्व समवाप्रोति कर्मणैतेन मानव:
lokān bahuvidhān divyān yac cāsya hṛdi vartate | tat sarvaṃ samavāpnoti karmaṇaitena mānavaḥ ||
ດ້ວຍອານຸພາບແຫ່ງກຳດີອັນຊອບທຳນີ້ ມະນຸດຍ່ອມບັນລຸໂລກສະຫວັນອັນທິບຫຼາຍປະເພດ; ແລະຄວາມປາຖະໜາໃດທີ່ສະຖິດຢູ່ໃນໃຈ—ລາວກໍໄດ້ຮັບທັງໝົດນັ້ນເຊັ່ນກັນ.
पितामह उवाच
The verse teaches that righteous action (the previously described good deed) has tangible results: it can lead to celestial realms and also bring about the fulfillment of the desires held in one’s heart. In Bhīṣma’s ethical framework, karma is not abstract—it reliably yields corresponding fruits.
Bhīṣma (Pitāmaha), instructing on dharma in the Anuśāsana Parva, continues describing the fruits of a particular virtuous practice mentioned just before this verse. He emphasizes its efficacy by stating that it grants multiple divine destinations and satisfies heartfelt wishes.