Nṛga-upākhyāna: Brāhmaṇa-sva and the Consequence of Misappropriated Gift-Cattle (कृकलास-रूपे नृगोपाख्यानम्)
स्वर्गो वै मूर्तिमानेष वृषभं यो गवां पतिम् । विप्रे गुणयुते दद्यात् स वै स्वर्गे महीयते
svargo vai mūrtimān eṣa vṛṣabhaṃ yo gavāṃ patim | vipre guṇayute dadyāt sa vai svarge mahīyate ||
Бхишма сказал: «Этот бык — владыка коров — словно бы является воплощённым образом самого неба. Тот, кто дарует такого быка добродетельному и достойному брахману, будет почитаем и утверждён в небесном мире».
भीष्म उवाच
The verse teaches that dāna (charitable gifting), when directed to a worthy recipient (a virtuous, qualified Brahmin), yields great religious merit; specifically, gifting a bull—protector and “lord” of the herd—is praised as a powerful act leading to honor in heaven.
In Anuśāsana Parva, Bhishma instructs Yudhishthira on dharma, especially gifts and their fruits. Here he extols the merit of donating a bull to a qualified Brahmin, describing the bull as an embodied symbol of svarga and promising heavenly honor to the donor.