गोमहात्म्य-प्रश्नोत्तरम्
Saudāsa–Vasiṣṭha on the Purifying Power of Cows
ये दोषा यादृशाश्ैव द्विजयज्ञोपघातके । विक्रये चापहारे च ते दोषा वै स्मृता: प्रभो,प्रभो! ब्राह्मणके यज्ञका नाश करनेवाले पुरुषको जैसे और जितने पाप लगते हैं, दूसरोंकी गाय चुराने और बेचनेमें भी वे ही दोष बताये गये हैं
ye doṣā yādṛśāś caiva dvija-yajñopaghātake | vikraye cāpahāre ca te doṣā vai smṛtāḥ prabho ||
Bhīṣma berkata: “Wahai tuanku, kesalahan—dari jenis dan kadar yang sama—yang ditanggung oleh orang yang mencederakan atau memusnahkan yajña seorang Brāhmaṇa, demikian jugalah dinyatakan ditanggung dalam perbuatan menjual dan mencuri lembu milik orang lain.”
पितामह उवाच
The verse equates the moral gravity of harming a Brāhmaṇa’s sacrificial rite with the wrongdoing involved in stealing or selling another person’s cow, stressing that certain acts undermine dharma and social-religious order to a comparable degree.
In the Anuśāsana Parva’s dharma-instruction setting, Bhīṣma (Pitāmaha) is teaching about ethical transgressions and their consequences, classifying the ‘doṣa’ (fault/sin) attached to specific acts—here, damage to sacrifice and the theft/sale of another’s cow.