Tapas-śreṣṭhatā: Anāśana as the Highest Austerity
Bhagīratha–Brahmā Saṃvāda
आप्तोयमिषु नियतमेकैकस्मिन् दशाददम् । गृष्टीनां क्षीरदात्रीणां रोहिणीनां शतानि च
āpto ’yam iṣu niyatam ekaikasmin daśādadam | gṛṣṭīnāṃ kṣīradātrīṇāṃ rohiṇīnāṃ śatāni ca ||
भागीरथ म्हणाला—यज्ञांची नियत दीक्षा-व्रते घेऊन, प्रत्येक वेळी प्रत्येक ब्राह्मणाला मी पहिल्यांदा ब्यालेल्या दुधारू दहा-दहा गायी आणि रोहिणी जातीच्या शंभर-शंभर गायीही दान केल्या।
भगीरथ उवाच
That righteous giving (dāna) should be performed in a regulated, lawful manner and directed toward sustaining dharma—here, by supporting brāhmaṇas and sacrificial life with valuable, life-sustaining gifts like milk-yielding cows.
Bhagīratha recounts his past acts of merit: after undertaking sacrificial consecrations and vows, he repeatedly donated to brāhmaṇas sets of ten first-calved, milk-giving cows and additionally hundreds of Rohiṇī-breed cows, presenting his generosity as evidence of dharmic conduct.