Gautama–Śakra Saṃvāda: Karma, Loka-bheda, and the Restoration of the Elephant
धृतराष्ट उवाच यो गोसहस्री शतद: समां समां गवां शती दश दद्याच्च शक्त्या । तथा दशभ्यो यश्न दद्यादिहैकां पज्चभ्यो वा दानशीलस्तथैकाम्
dhṛtarāṣṭra uvāca | yo gosaḥasrī śatadaḥ samāṃ samāṃ gavāṃ śatī daśa dadyāc ca śaktyā | tathā daśabhyo yaś ca dadyād ihaikāṃ pañcabhyo vā dānaśīlas tathaikām |
ଧୃତରାଷ୍ଟ୍ର କହିଲେ—ଯେ ହଜାର ଗାଈର ମାଲିକ ହୋଇ ପ୍ରତିବର୍ଷ ଶହେ ଗାଈ ଦାନ କରେ; ଯେ ଶହେ ଗାଈର ମାଲିକ ହୋଇ ସାମର୍ଥ୍ୟ ଅନୁସାରେ ଦଶ ଦାନ କରେ; ଯେ ଦଶଟି ମାତ୍ର ଥିଲେ ମଧ୍ୟ ସେଥିରୁ ଗୋଟିଏ ଦାନ କରେ—କିମ୍ବା ପାଞ୍ଚରୁ ଗୋଟିଏ ଗାଈ ଦାନ କରୁଥିବା ଦାନଶୀଳ—ସେ ଗବାଁ-ଲୋକ (ଗୋଲୋକ)କୁ ପ୍ରାପ୍ତ ହୁଏ।
धृतराष्ट उवाच
Charity is measured by proportion and sincerity, not sheer wealth: giving according to one’s capacity—whether from a thousand, a hundred, ten, or five—earns religious merit and leads to a blessed posthumous state associated with cows (Goloka).
In the Anuśāsana Parva’s instruction-focused discourse, Dhṛtarāṣṭra speaks about the merit of gifting cows, specifying graded examples of donors at different levels of wealth and affirming the spiritual reward for such giving.