Dharma-vyādha’s Analysis of Moral Decline and the Mahābhūta–Guṇa Schema (धर्मव्याधोपदेशः)
यावन्ति तस्या रोमाणि वत्सस्य च युधिष्ठिर । तावद् युगसहस््राणि स्वर्गलोके महीयते,युधिष्ठिर! उसका दान करनेसे उस गौ तथा बछड़ेके शरीरमें जितने रोएँ होते हैं उतने हजार युगोंतक दाता स्वर्गलोकमें प्रतिष्ठित होता है
yāvanti tasyā romāṇi vatsasya ca yudhiṣṭhira | tāvad yugasahasrāṇi svargaloke mahīyate ||
हे युधिष्ठिर! त्या गायीच्या व वासराच्या अंगावर जितके रोएँ आहेत, तितक्या हजार युगांपर्यंत दाता स्वर्गलोकात सन्मानाने प्रतिष्ठित राहतो।
युधिछिर उवाच
The verse teaches that charitable giving (especially the gift of a cow with her calf) is a powerful dharmic act whose merit is portrayed as immense—measured hyperbolically by the number of hairs on the animals—encouraging generosity and faith in karmic results.
In a discourse context within the Vana Parva, Yudhiṣṭhira speaks about the fruits of dāna, stating that the donor of the cow-and-calf attains honor in Svarga for thousands of yugas, emphasizing the exalted reward associated with such a gift.