Shloka 23
Suvarṇa-dāna: Kārttikeya’s Origin and the Defeat of Tāraka (सुवर्णदान-प्रसङ्गे कार्त्तिकेय-उत्पत्ति तथा तारकवधः)
गवां देवोपरिष्टाद्धि समाख्यातं शतक्रतो । एता हि वरदत्ताश्न वरदाक्षापि वासव,“इसीसे ये गौएँ हम सब लोगोंके ऊपर स्थानमें निवास करती हैं। शक्र! तुम्हारे प्रश्नके अनुसार मैंने यह बात बतायी कि गौएँ देवताओंके भी ऊपर स्थानमें क्यों निवास करती हैं। शतक्रतु इन्द्र! इसके सिवा ये गौएँ वरदान भी प्राप्त कर चुकी हैं और प्रसन्न होनेपर दूसरोंको वर देनेकी भी शक्ति रखती हैं
gavāṁ devo pariṣṭād dhi samākhyātaṁ śatakrato | etā hi varadattāś ca varadāś cāpi vāsava ||
भीष्म उवाच—शतक्रतो, गवां देवानामप्युपरिष्टाद् निवासः समाख्यातः। तव प्रश्नानुसारं मया कारणं निवेदितम्—येन गवो देवेभ्यः परं पदं प्राप्नुवन्ति। अपि च वासव, एता वरान् प्राप्तवत्यः; प्रसन्नाः सन्त्योऽन्येभ्यो वरान् दातुमपि समर्थाः।
भीष्म उवाच
Educational Q&A
The verse elevates the cow as a uniquely sacred being: cows are portrayed as occupying a status higher than even the gods, and as possessing spiritual potency—having received boons and being capable of granting boons when pleased—thereby encouraging reverence, protection, and ethical conduct toward them.
Bhishma is answering Indra’s inquiry. He states that tradition proclaims cows to dwell in a realm above the gods, explains this in response to Indra’s question, and adds that cows are both recipients and bestowers of boons, emphasizing their extraordinary sanctity.