राष्ट्रगुप्ति-संग्रहः
Protection of the Realm and Principles of Revenue & Local Administration
तस्माद् गोमिषु यत्नेन प्रीति कुर्याद् विचक्षण: । दयावानप्रमत्तश्न करान् सम्प्रणयन् मृदून्
tasmād gomiṣu yatnena prīti kuryād vicakṣaṇaḥ | dayāvān apramattaś ca karān sampraṇayan mṛdūn ||
तस्माद् गोमिषु यत्नेन प्रीतिं कुर्याद् विचक्षणः । दयावान् अप्रमत्तश्च करान् सम्प्रणयन् मृदून् ॥
भीष्म उवाच
Dharma is shown through compassionate, attentive conduct: the wise should deliberately cultivate goodwill toward cows and treat them gently, without negligence.
Bhīṣma, instructing on righteous conduct in the Śānti Parva, emphasizes practical ethics—urging careful, kind treatment of cows as part of disciplined, compassionate living.