गोशकृन्माहात्म्य-प्रश्नः (On the Merit of Cow-Dung and the Abode of Śrī) / Inquiry into the Sanctity of Cow-Dung
एकां च दशगुर्दद्याद् दश दद्याच्च गोशती । शतं सहस्गुर्दद्यात् सर्वे तुल्यफला हि ते
ekāṃ ca daśagur dadyād daśa dadyāc ca gośatī | śataṃ sahasragur dadyāt sarve tulyaphalā hi te ||
Bhīṣma berkata: “Sesiapa yang memiliki sepuluh ekor lembu hendaklah mendermakan seekor; yang memiliki seratus hendaklah mendermakan sepuluh; dan yang memiliki seribu hendaklah mendermakan seratus. Kerana semua pemberian itu menghasilkan buah yang sama, sebab pahala diukur menurut pemberian yang seimbang dengan kemampuan.”
भीष्म उवाच
Charity should be proportionate to one’s resources; when a person gives according to capacity, the spiritual merit is considered equal in essence, because the ethical value lies in fair sacrifice rather than sheer quantity.
In the Anuśāsana Parva’s instruction on dharma, Bhīṣma teaches standards for dāna by giving a practical rule using cow-gifts: different owners give different amounts, yet all attain comparable fruit when the gift matches their means.