Nṛga-upākhyāna: Brāhmaṇa-sva and the Consequence of Misappropriated Gift-Cattle (कृकलास-रूपे नृगोपाख्यानम्)
प्राणा वै प्राणिनामेते प्रोच्यन्ते भरतर्षभ । तस्माद् ददाति यो थेनुं प्राणानेष प्रयच्छति
prāṇā vai prāṇinām ete procyante bharatarṣabha | tasmād dadāti yo dhenuṁ prāṇān eṣa prayacchati ||
ଭୀଷ୍ମ କହିଲେ—ହେ ଭରତଶ୍ରେଷ୍ଠ! ଏହି ଗାଈମାନେ ପ୍ରାଣୀମାନଙ୍କ ‘ପ୍ରାଣ’ ବୋଲି କୁହାଯାଏ; କାରଣ ସେମାନେ ପୋଷଣ ଦେଇ ଜୀବନକୁ ଧାରଣ କରାନ୍ତି। ତେଣୁ ଯେ ଦୁଧାଳ ଧେନୁ ଦାନ କରେ, ସେ ମନେ ପ୍ରାଣଦାନ ହିଁ କରେ।
भीष्म उवाच
That giving a milch cow is ethically equivalent to giving life itself, because cows sustain and preserve the lives of others through nourishment; thus go-dāna is praised as a supreme form of dāna.
In the Anuśāsana Parva, Bhīṣma instructs Yudhiṣṭhira on dharma and the fruits of various gifts. Here he emphasizes the exceptional merit of donating a milk-giving cow by equating it with prāṇa-dāna (the gift of life).