Adhyāya 166: Kṛtaghna-doṣa (कृतघ्नदोषः) — the fault of ingratitude and the limits of expiation
अमानुषीषु गोवर्ज्यमनावृष्टिन दुष्पति । अधिष्ठात्रवमन्तारं पशूनां पुरुषं विदु:,पशु जातियोंमें गौओंको छोड़कर अन्य किसीकी अनजानमें हिंसा हो जाय तो वह दोषावह नहीं मानी जाती; क्योंकि मनुष्यको पशुओंका अधिष्ठाता एवं पालक माना गया है
amānuṣīṣu go-varjyam anāvṛṣṭin na duṣpati | adhiṣṭhātāram antāraṁ paśūnāṁ puruṣaṁ viduḥ ||
Bhishma bersabda: Bagi makhluk bukan manusia, jika mudarat berlaku tanpa sengaja—kecuali terhadap lembu—ia tidak dianggap sebagai kesalahan yang berdosa. Kerana tradisi mengakui manusia sebagai pengawas dan pelindung haiwan, memikul tanggungjawab khusus, dan lembu dikhususkan untuk perlindungan yang lebih utama.
भीष्म उवाच
Moral culpability depends on intention and on one’s dharmic role: accidental harm to animals is treated as less blameworthy, yet cows are given special protected status, and humans are reminded that they are responsible guardians of animal life.
In Bhīṣma’s dharma-instruction discourse in the Śānti Parva, he clarifies a rule about unintended injury to animals, distinguishing general cases from the exceptional sanctity/protection accorded to cows and grounding the rule in the human duty of oversight and care.