क्षत्रियस्य गुणैरेतैरपि तुल्यफलं शृणु । तस्यापि द्विजतुल्या गौर्भवतीति विनिश्चय:,यदि क्षत्रिय भी इन गुणोंसे युक्त होता है तो उसे भी ब्राह्मणके समान ही (गोदानका) फल मिलता है। इस बातको अच्छी तरह सुन लो। उसकी (दान दी हुई) गौ भी ब्राह्मणकी गौके तुल्य ही फल देनेवाली होती है। यह धर्मात्माओंका निश्चय है
kṣatriyasya guṇair etair api tulyaphalaṁ śṛṇu | tasyāpi dvijatulyā gaur bhavatīti viniścayaḥ ||
एतैरपि गुणैः संयुक्तस्य क्षत्रियस्य तुल्यफलं शृणु। तस्यापि दत्ता गौर्द्विजदत्तगोतुल्यफलप्रदा भवतीति धर्मात्मनां विनिश्चयः।
पितामह उवाच
Merit from a religious gift (here, the gift of a cow) is not restricted by birth alone; when a kṣatriya possesses the requisite virtues and performs the act properly, the resulting spiritual fruit is held to be equal to that associated with a brāhmaṇa’s gift.
In Bhīṣma’s instruction on dharma and charitable giving, he extends the discussion beyond brāhmaṇas and states that a virtuous kṣatriya who gives a cow attains the same merit; the gifted cow is said to be ‘equal to a dvija’s’ in the fruit it yields.