लोकमज्येष्ठा लोकवृत्तिप्रवृत्ता रुद्रोपेता: सोमविष्यन्दभूता: । सौम्या: पुण्या: कामदा: प्राणदाश्न गा वै दत्त्वा सर्वकामप्रद: स्थात्
lokam ajyeṣṭhā lokavṛtti-pravṛttā rudropetāḥ soma-viṣyanda-bhūtāḥ | saumyāḥ puṇyāḥ kāmadāḥ prāṇadāś ca gā vai dattvā sarva-kāma-pradaḥ syāt ||
Bhishma disse: “As vacas são a riqueza suprema do mundo, empenhadas em sustentar a vida e o sustento de todos os seres. O Senhor Rudra (Śiva) habita com elas. Nascidas do néctar que flui de Soma, são mansas e puras—concedem as bênçãos desejadas e sustentam a própria vida. Por isso, quem doa vacas em caridade é tido como doador de todos os desejos.”
भीष्म उवाच
The verse elevates go-dāna (gift of cows) as a supreme form of charity because cows are portrayed as sustaining worldly life and livelihood; thus giving them is ethically framed as supporting society and is said to yield comprehensive spiritual and worldly benefits.
In the Anuśāsana Parva’s instruction on dharma, Bhīṣma teaches Yudhiṣṭhira about the greatness of gifts and vows; here he praises cows as sacred and life-sustaining and concludes that donating cows makes the donor a bestower of all desired goods.