Viṣṇu-sahasranāma—Yudhiṣṭhira’s Inquiry and Bhīṣma’s Recitation (विष्णोर्नामसहस्रम्)
श्रूयन्ते यानि तीर्थानि त्रिषु लोकेषु कानिचित्
śrūyante yāni tīrthāni triṣu lokeṣu kānicit | teṣu sarveṣu yat puṇyaṁ snānāt prāpnoti mānavaḥ || gośṛṅgajalasekena mastakasya tad eva hi ||
Bhīṣma berkata: “Apa jua tīrtha (tempat suci) yang didengar wujud di tiga alam—yang dihormati dan diziarahi oleh para Siddha, Cāraṇa dan maharṣi—pahala yang diperoleh dengan mandi di semuanya itu diperoleh juga, sama nilainya, dengan memercikkan ke atas kepala air yang telah menyentuh tanduk lembu.”
भीष्म उवाच
The verse teaches that sincere, dharmic reverence—here expressed through a simple purificatory act involving the cow—can yield merit comparable to extensive pilgrimage bathing. It emphasizes accessibility of religious merit through humble, respectful practice.
In Anuśāsana Parva, Bhīṣma instructs Yudhiṣṭhira on dharma and religious duties. Here he praises the sanctity associated with the cow, stating that sprinkling one’s head with water that has touched a cow’s horns grants the same merit as bathing in all renowned tīrthas across the three worlds.