गोप्रदानगुणाः तथा कपिलागोविधानम्
Merits of Cow-Gift and the Origin-Account of Kapilā Cows
न जातु ब्राह्मणो वाच्यो यदवाच्यं शचीपते । मनसा गोधु न द्रुह्ेद् गोवृत्तिगोंडनुकल्पक:
na jātu brāhmaṇo vācyo yad avācyaṃ śacīpate | manasā goṣu na druhyed govṛttigo'nukalpakaḥ ||
हे शचीपते, शक्र! ब्राह्मणाला कधीही अवाच्य वाणी बोलू नये; तसेच गायींबद्दल मनातही द्रोह ठेवू नये. जो ब्राह्मण गायींसारखी साधी, अहिंसक वृत्ती ठेवून जगतो, गायींसाठी गवत-चारा इत्यादींची व्यवस्था करतो आणि सत्य-धर्मात तत्पर असतो—त्याचे फळ ऐक: तो एक गाय जरी दान करील तरी त्याला हजार गोदानाइतके पुण्य मिळते.
पितामह उवाच
Guard speech and intention: never use improper or abusive words toward a brāhmaṇa, and never entertain hostility toward cows even mentally. A life of simplicity, truth, and active care for cows magnifies the merit of charity—so much that gifting even one cow is praised as equal to a thousand cow-gifts.
In Bhīṣma’s dharma-instruction (Anuśāsana Parva), he addresses Indra by epithet (Śacīpati) while explaining ethical restraints (speech and mental non-harm) and then extols the extraordinary spiritual fruit of cow-related charity, especially when performed by a truthful, dharma-minded brāhmaṇa who supports and provides for cows.