Nṛga-upākhyāna: Brāhmaṇa-sva and the Consequence of Misappropriated Gift-Cattle (कृकलास-रूपे नृगोपाख्यानम्)
अतः परं तु गोदानं कीर्तयिष्यामि तेडनघ । गावो5धिकास्तपस्वि भ्यो यस्मात् सर्वेभ्य एव च
ataḥ paraṁ tu godānaṁ kīrtayiṣyāmi te 'n-agha | gāvo 'dhikās tapasvibhyo yasmāt sarvebhya eva ca ||
अतः परं तु गोदानं कीर्तयिष्यामि तेऽनघ। गावोऽधिकास्तपस्विभ्यो यस्मात् सर्वेभ्य एव च॥
भीष्म उवाच
Bhīṣma elevates go-dāna (the gifting of cows) as an exceptionally meritorious act, portraying it as surpassing even asceticism because it supports life and welfare broadly—thus aligning charity with dharma through tangible, sustaining benefit.
In the Anuśāsana Parva’s instruction on dharma, Bhīṣma transitions to a new topic: he announces that he will now explain the religious and ethical significance of donating cows, addressing his listener respectfully as “blameless one.”