गोप्रदानगुणाः तथा कपिलागोविधानम्
Merits of Cow-Gift and the Origin-Account of Kapilā Cows
अभावे यो गवां दद्यात् तिलधेनुं यतव्रत: । दुर्गात् स तारितो थेन्वा क्षीरनद्यां प्रमोदते
abhāve yo gavāṁ dadyāt tiladhenuṁ yatavrataḥ | durgāt sa tārito dhenuvā kṣīranadyāṁ pramodate ||
ଭୀଷ୍ମ କହିଲେ—ଯେ ସଂଯମୀ ଓ ବ୍ରତନିଷ୍ଠ ପୁରୁଷ, ଗାଈ ନଥିବାବେଳେ ତିଳଧେନୁର ଦାନ କରେ, ସେ ସେହି ଧେନୁର ପୁଣ୍ୟ-ସହାୟତାରେ ଦୁର୍ଗମ ସଙ୍କଟରୁ ପାର ହୋଇଯାଏ ଏବଂ କ୍ଷୀରଧାରା ବହୁଥିବା ନଦୀର ତଟରେ ଆନନ୍ଦ କରେ।
पितामह उवाच
Even when ideal resources are unavailable, a disciplined person should still uphold dāna-dharma through an appropriate substitute; sincere charity, performed with restraint and right intention, becomes a means of protection from संकट and yields auspicious posthumous reward.
In Bhīṣma’s instruction on gifts and धर्म, he explains the फल (result) of donating a tiladhenu when cows cannot be obtained: the donor is metaphorically ‘carried across’ dangers by that merit and attains a blissful realm symbolized by a river of milk.