गोप्रदानगुणाः तथा कपिलागोविधानम्
Merits of Cow-Gift and the Origin-Account of Kapilā Cows
क्षत्रियस्य गुणैरेतैरपि तुल्यफलं शृणु । तस्यापि द्विजतुल्या गौर्भवतीति विनिश्चय:
kṣatriyasya guṇair etair api tulyaphalaṁ śṛṇu | tasyāpi dvijatulyā gaur bhavatīti viniścayaḥ ||
ଭୀଷ୍ମ କହିଲେ—ଏହି ଗୁଣଗୁଡ଼ିକ ଥିଲେ କ୍ଷତ୍ରିୟଙ୍କୁ ମଧ୍ୟ ସମାନ ଫଳ ମିଳେ; ଏହା ଶୁଣ। ଧର୍ମାତ୍ମମାନଙ୍କ ଦୃଢ଼ ନିଶ୍ଚୟ—ତାଙ୍କ ଦାନକୃତ ଗାଈ ମଧ୍ୟ ବ୍ରାହ୍ମଣଙ୍କ ଦାନକୃତ ଗାଈ ସମାନ ପୁଣ୍ୟଫଳ ଦେଇଥାଏ।
पितामह उवाच
Merit from a religious gift (here, the gift of a cow) is not restricted by birth alone; when a kṣatriya possesses the requisite virtues and performs the act properly, the resulting spiritual fruit is held to be equal to that associated with a brāhmaṇa’s gift.
In Bhīṣma’s instruction on dharma and charitable giving, he extends the discussion beyond brāhmaṇas and states that a virtuous kṣatriya who gives a cow attains the same merit; the gifted cow is said to be ‘equal to a dvija’s’ in the fruit it yields.