गोशकृन्माहात्म्य-प्रश्नः (On the Merit of Cow-Dung and the Abode of Śrī) / Inquiry into the Sanctity of Cow-Dung
वृषभ ये प्रयच्छन्ति श्रोत्रियाय परंतप । ऐश्वर्य तेडधिगच्छन्ति जायमाना: पुनः पुन:
vṛṣabhān ye prayacchanti śrotriyāya parantapa | aiśvaryaṃ te ’dhigacchanti jāyamānāḥ punaḥ punaḥ ||
Bhīṣma berkata: “Wahai penumpas musuh! Mereka yang menghadiahkan seekor lembu jantan kepada seorang brāhmaṇa śrotriya, yang mengetahui Veda, akan memperoleh kemakmuran dan kekuasaan. Setiap kali mereka lahir semula di dunia ini, berulang-ulang mereka turut menikmati tuah besar seorang yang berharta dan berdaulat.”
भीष्म उवाच
That dharmic giving—specifically gifting a bull to a qualified śrotriya Brahmin—produces lasting merit, resulting in prosperity and high fortune repeatedly across future births.
In the Anuśāsana Parva, Bhīṣma instructs Yudhiṣṭhira on dharma, especially the ethics and results of various gifts (dāna). Here he highlights the spiritual efficacy of cattle-gifts to learned Brahmins.