गवां लोकवर्णनं तथा गोप्रदानफलश्रुतिः
Description of the ‘World of Cows’ and the Stated Fruits of Cow-Gift
मातर: सर्वभूतानां गाव: सर्वसुखप्रदा: । वृद्धिमाकाडुक्षता नित्यं गाव: कार्या: प्रदक्षिणा:
mātaraḥ sarvabhūtānāṁ gāvaḥ sarvasukhapradāḥ | vṛddhim ākāṅkṣatā nityaṁ gāvaḥ kāryāḥ pradakṣiṇāḥ ||
मातरः सर्वभूतानां गावः सर्वसुखप्रदाः । वृद्धिमाकाङ्क्षता नित्यं गावः कार्याः प्रदक्षिणाः ॥
भीष्म उवाच
The verse teaches that honoring and protecting cows is a dharmic act because they are viewed as universal benefactors; reverential circumambulation (pradakṣiṇā) symbolizes respect, gratitude, and the pursuit of prosperity through righteous conduct.
In Anushasana Parva, Bhishma instructs Yudhishthira on duties and ethical observances; here he highlights the religious-ethical importance of cows and prescribes a customary act of reverence—keeping them to one’s right while circling them.