गोप्रदानगुणाः तथा कपिलागोविधानम्
Merits of Cow-Gift and the Origin-Account of Kapilā Cows
नित्यं दद्यादेकभक्त: सदा च सत्ये स्थितो गुरुशुश्रूषिता च
pitāmaha uvāca | nityaṃ dadyād ekabhaktaḥ sadā ca satye sthito guruśuśrūṣitā ca | indra! yo sadā eka-samayaṃ bhojanaṃ kṛtvā nityaṃ godānaṃ karoti, satye sthito bhavati, guroḥ sevāṃ ca vedānāṃ svādhyāyaṃ ca karoti, yasya manasi gāvoṣu bhaktiḥ, yo gāṃ dātvā prīyate tathā janmanā eva gāvaḥ praṇamati, tasya prāpyamāṇasya asya phalasya varṇanaṃ śṛṇu ||
नित्यं दद्यादेकभक्तः सदा च सत्ये स्थितो गुरुशुश्रूषितश्च। इन्द्र! तस्य फलं शृणु—यो वेदान्स्वाध्यायति, गवां भक्तिमान्, गोदानेन हृष्यति, जन्मतः प्रभृति गाः प्रणमति च॥
पितामह उवाच
A dharmic life is portrayed as a blend of disciplined living (one meal a day), unwavering truthfulness, reverent service to the teacher, Vedic study, and generous charity—especially cow-gifts—performed with devotion rather than mere display; such integrated conduct yields great spiritual merit.
Bhīṣma, speaking as a moral instructor, addresses Indra and introduces a description of the rewards promised to a person who practices daily cow-charity along with truth, guru-service, and Vedic study; this verse functions as a lead-in to the ensuing enumeration of the ‘fruit’ (phala) of these practices.