Chapter 84: Brahmā’s Counsel on Tāraka, the Search for Agni, and the Genesis of Skanda
Kārttikeya
देवानामुपरिष्टाच्च गाव: प्रतिवसन्ति वै । दत्त्वा चैतास्तारयन्ते यान्ति स्वर्ग मनीषिण:
devānām upariṣṭāc ca gāvaḥ prativasanti vai | dattvā caitās tārayante yānti svargaṃ manīṣiṇaḥ ||
ພີສະມະ ປະກາດວ່າ: «ໂຄອາໄສຢູ່ໃນພູມທີ່ສູງກວ່າພູມຂອງເທວະດາດ້ວຍຊ້ຳ. ດັ່ງນັ້ນ ບັນດາຜູ້ຮູ້ທີ່ຖວາຍທານໂຄ ຈະຊ່ວຍກູ້ຕົນເອງຈາກພະຍັນຕະລາຍ ແລະ ໄດ້ໄປສູ່ສະຫວັນ—ເຮັດໃຫ້ go-dāna (ການຖວາຍທານໂຄ) ເປັນກຳມະບຸນອັນສູງສຸດ ທີ່ຕັ້ງຢູ່ເທິງທຳ ແລະ ຄວາມເມດຕາກະລຸນາ».
भीष्म उवाच
The verse teaches that gifting cows (go-dāna) is an exceptionally meritorious dharmic act: it is said to 'save' the donor and lead the wise to heaven, emphasizing charity joined with reverence for life and sustenance.
In Bhīṣma’s instruction on dharma (Anuśāsana Parva), he praises the spiritual status of cows and asserts that those who donate them gain salvific merit and attain svarga.