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,भरतश्रेष्ठ! ये गौएँ प्राणियों (को दूध पिलाकर पालनेके कारण उन) के प्राण कहलाती हैं; इसलिये जो दूध देनेवाली गौका दान करता है, वह मानो प्राण दान देता है
prāṇā vai prāṇinām ete procyante bharatarṣabha | tasmād dadāti yo dhenuṁ prāṇān eṣa prayacchati ||
Bhīṣma disse: “Ó touro entre os Bharatas, estas vacas são chamadas os próprios ‘sopros de vida’ dos seres vivos, pois sustentam a existência ao nutrir os outros. Portanto, quem doa em caridade uma vaca leiteira, na verdade, oferece o dom da própria vida.”
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).