Nṛga-upākhyāna: Brāhmaṇa-sva and the Consequence of Misappropriated Gift-Cattle (कृकलास-रूपे नृगोपाख्यानम्)
अग्नीनामव्ययं होतद्धौम्यं वेदविदो विदु: । तस्माद् ददाति यो थेनुं स हौम्यं सम्प्रयच्छति,वेदवेत्ता पुरुषोंका अनुभव है कि “गोदुग्धरूप हविष्यका यदि अग्निमें हवन किया जाय तो वह अविनाशी फल देता है।” अत: जो धेनु दान करता है, वह हविष्यका ही दान करता है
agnīnām avyayaṃ hotad dhaumyaṃ vedavido viduḥ | tasmād dadāti yo dhenuṃ sa haumyaṃ samprayacchati ||
अग्नीनामव्ययं होतद्धौम्यं वेदविदो विदुः । तस्माद् ददाति यो धेनुं स हौम्यं सम्प्रयच्छति ॥
भीष्म उवाच
Giving a milch-cow is ethically praised because it sustains sacrificial life: milk becomes havis for homa, and offerings into the sacred fire are said to yield imperishable merit. Thus cow-gift is treated as a direct support of yajña and a source of lasting spiritual fruit.
In Bhishma’s instruction on dharma and gifts (dāna) in the Anushasana Parva, he explains—citing the understanding of Veda-knowers—that oblations into the sacred fires bring enduring results, and he links this to the practical act of donating a cow, since it provides the very material used for such offerings.