गोशकृन्माहात्म्य-प्रश्नः (On the Merit of Cow-Dung and the Abode of Śrī) / Inquiry into the Sanctity of Cow-Dung
महर्षि वशिष्ठका राजा सौदाससे गौओंका माहात्म्य-कथन युवानमिन्द्रियोपेतं शतेन शतयूथपम् । गवेन्द्रं ब्राह्मणेन्द्राय भूरिशंगमलड्कृतम्
yuvānam indriyopetaṁ śatena śatayūthapam | gavendraṁ brāhmaṇendrāya bhūriśaṅgam alaṅkṛtam ||
भीष्म उवाच—परन्तप नरेन्द्र! ये जनाः युवानं सर्वेन्द्रियोपेतं शतेन शतयूथपं महाशृङ्गं गवेन्द्रं वृषभं भूरिशृङ्गारमलङ्कृत्य श्रोत्रियाय ब्राह्मणेन्द्राय शतगवां सहितं ददति, ते यदा यदा लोकेऽस्मिन् जायन्ते तदा तदा महदैश्वर्यभागिनो भवन्ति।
भीष्म उवाच
That properly performed dāna—especially gifting valuable cattle (a prime bull with cows) to a worthy, Veda-learned brāhmaṇa—produces lasting puṇya, manifesting as prosperity and high status repeatedly across future births.
Bhīṣma is instructing the king on the greatness of go-dāna (cow-gifting). He describes the ideal gift (a young, fully sound, decorated herd-leading bull along with a hundred cows) and states the karmic result: recurring worldly prosperity whenever the donor is reborn.