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Shloka 4

गवां लोकवर्णनं तथा गोप्रदानफलश्रुतिः

Description of the ‘World of Cows’ and the Stated Fruits of Cow-Gift

भीष्म उवाच तुल्यनामानि देयानि त्रीणि तुल्यफलानि च । सर्वकामफलानीह गाव: पृथ्वी सरस्वती,भीष्मजीने कहा--युधिष्ठिर! गाय, भूमि और सरस्वती--ये तीनों समान नामवाली हैं --इन तीनों वस्तुओंका दान करना चाहिये। इन तीनोंके दानका फल भी समान ही है। ये तीनों वस्तुएँ मनुष्योंकी सम्पूर्ण कामनाएँ पूर्ण करनेवाली हैं

bhīṣma uvāca

tulyanāmāni deyāni trīṇi tulyaphalāni ca |

sarvakāmaphalānīha gāvaḥ pṛthvī sarasvatī ||

Bhishma berkata: “Wahai Yudhishthira, ada tiga pemberian yang patut didermakan, kerana namanya sepadan dan hasilnya juga sepadan: lembu, bumi (tanah), dan Sarasvatī—ilmu suci/ucapan suci. Di sini, ketiga-tiganya dikatakan mengurniakan buah segala keinginan kepada manusia.”

{'bhīṣma uvāca''Bhishma said', 'tulya': 'equal, equivalent', 'nāmāni': 'names (also: designations/epithets)', 'deyāni': 'to be given
{'bhīṣma uvāca':
worthy of being donated', 'trīṇi''three', 'tulyaphalāni': 'having equal fruits/results', 'ca': 'and', 'sarva': 'all', 'kāma': 'desire
worthy of being donated', 'trīṇi':
wished-for aim', 'phala''fruit
wished-for aim', 'phala':
reward', 'iha''here (in this world/teaching context)', 'gāvaḥ': 'cows', 'pṛthvī': 'earth
reward', 'iha':
soil (as a giftland-grant)', 'sarasvatī': 'Sarasvatī
soil (as a gift:

भीष्म उवाच

B
Bhishma
Y
Yudhishthira
C
cows
E
earth/land (pṛthvī)
S
Sarasvatī (learning/speech)

Educational Q&A

Bhishma teaches that donating cows, donating land, and supporting Sarasvatī (learning/sacred speech—e.g., education, Vedic study, teachers) are three supremely meritorious gifts. They are regarded as equivalent in name and in spiritual reward, and are praised as fulfilling a donor’s rightful aims.

In the Anushasana Parva’s instruction on dharma, Bhishma addresses Yudhishthira and enumerates exemplary forms of dāna (charitable giving). Here he highlights three principal gifts—cow, land, and Sarasvatī—stating their equal efficacy and broad beneficence.