Nṛga-upākhyāna: Brāhmaṇa-sva and the Consequence of Misappropriated Gift-Cattle (कृकलास-रूपे नृगोपाख्यानम्)
दस हजार गोदान करनेवाला मनुष्य इन्द्रके साथ रहकर आनन्द भोगता है और जो लाख गौओंका दान कर देता है, उस मनुष्यको अक्षय लोक प्राप्त होते हैं ।।
daśa-sahasra-go-dānaṁ karṇe vā manuṣyaḥ indreṇa saha sthitvā ānandaṁ bhuṅkte, yaś ca lakṣa-gavāṁ dānaṁ dadāti tasya manuṣyasya akṣayā lokāḥ prāpyante. ity etad go-pradānaṁ ca tila-dānaṁ ca kīrtitam; tathā bhūmi-pradānaṁ ca śṛṇuṣva, anne ca bhārata.
ଦଶହଜାର ଗାଈ ଦାନ କରୁଥିବା ମନୁଷ୍ୟ ଇନ୍ଦ୍ରଙ୍କ ସାନ୍ନିଧ୍ୟରେ ବସି ଆନନ୍ଦ ଭୋଗ କରେ; ଏବଂ ଯେ ଏକ ଲକ୍ଷ ଗାଈ ଦାନ କରେ, ସେ ଅକ୍ଷୟ ଲୋକ ପ୍ରାପ୍ତ କରେ। ଏହିପରି ଗୋଦାନ ଓ ତିଳଦାନ କୀର୍ତ୍ତିତ ହେଲା। ଏବେ, ହେ ଭାରତ, ଭୂମିଦାନ ଓ ଅନ୍ନଦାନ ବିଷୟରେ ମଧ୍ୟ ଶୁଣ।
भीष्म उवाच
The verse teaches that dāna (charitable giving), especially of socially sustaining resources like cows, yields profound spiritual merit and auspicious posthumous states; it also frames a graded discourse on gifts—cows and sesame already explained, with land and food to follow—highlighting generosity as a pillar of dharma.
In the Anuśāsana Parva’s instruction section, Bhīṣma continues advising Yudhiṣṭhira on dharma. Here he summarizes the proclaimed fruits of cow-gifts and sesame-gifts, then transitions to the next topics: the merits of donating land and donating food.