Shloka 40

वृत्तिग्लाने सीदति चातिमात्रं कृष्यर्थ वा होम्यहेतो: प्रसूते: । गुर्वर्थ वा बालसंवृद्धये वा धेनुं दद्याद्‌ देशकालेडविशिष्टे,जिसकी जीविका क्षीण हो गयी हो तथा जो अत्यन्त कष्ट पा रहा हो, ऐसे ब्राह्मणको सामान्य देश-कालमें भी दूध देनेवाली गायका दान करना चाहिये। इसके सिवा खेतीके लिये, होम-सामग्रीके लिये, प्रसूता स्त्रीके पोषणके लिये, गुरुदक्षिणाके लिये अथवा शिशु- पालनके लिये सामान्य देश-कालमें भी दुधारू गायका दान करना उचित है

vṛttiglāne sīdati cātimātraṃ kṛṣyarthaṃ vā homyahetoḥ prasūteḥ | gurvarthaṃ vā bālasaṃvṛddhaye vā dhenuṃ dadyād deśakāle ’viśiṣṭe ||

భీష్ముడు పలికెను—జీవిక క్షీణించి అత్యంత కష్టపడుతున్న బ్రాహ్మణునికి, దేశకాలంలో ప్రత్యేకత లేకపోయినా దానంగా దూడిచ్చే గోవును ఇవ్వాలి. అలాగే వ్యవసాయానికి, హోమసామగ్రికి, ప్రసూత స్త్రీ పోషణకు, గురుదక్షిణకు లేదా శిశు పెంపకానికి అవసరమైతే—సాధారణ దేశకాలంలోనూ దూడిచ్చే గోవు దానం సముచితం.

वृत्तिग्लानेwhen livelihood is failing/declining
वृत्तिग्लाने:
Adhikarana
TypeNoun
Rootवृत्ति-ग्लान
FormFeminine, Locative, Singular
सीदतिsinks; is distressed; languishes
सीदति:
Karta
TypeVerb
Rootसद्
FormPresent, Third, Singular, Parasmaipada
and
:
TypeIndeclinable
Root
अतिमात्रम्excessively; very much
अतिमात्रम्:
TypeAdverb
Rootअतिमात्र
कृष्यर्थम्for the purpose of agriculture
कृष्यर्थम्:
TypeNoun
Rootकृषि-अर्थ
FormMasculine, Accusative, Singular
वाor
वा:
TypeIndeclinable
Rootवा
होम्यहेतोःfor the sake of (things) fit for homa; for homa-material
होम्यहेतोः:
TypeNoun
Rootहोम्य-हेतु
FormMasculine, Genitive, Singular
प्रसूतेःof a woman in childbirth; of a parturient (woman)
प्रसूतेः:
TypeNoun
Rootप्रसूति
FormFeminine, Genitive, Singular
गुर्वर्थम्for the teacher’s purpose; for guru-fee (gurudakṣiṇā)
गुर्वर्थम्:
TypeNoun
Rootगुरु-अर्थ
FormMasculine, Accusative, Singular
वाor
वा:
TypeIndeclinable
Rootवा
बालसंवृद्धयेfor the nourishment/bringing-up of a child
बालसंवृद्धये:
Sampradana
TypeNoun
Rootबाल-संवृद्धि
FormFeminine, Dative, Singular
वाor
वा:
TypeIndeclinable
Rootवा
धेनुम्a milch-cow
धेनुम्:
Karma
TypeNoun
Rootधेनु
FormFeminine, Accusative, Singular
दद्यात्should give
दद्यात्:
TypeVerb
Rootदा
FormOptative (Vidhi-lin), Third, Singular, Parasmaipada
देशकालेin (proper) place and time
देशकाले:
Adhikarana
TypeNoun
Rootदेश-काल
FormMasculine, Locative, Dual
अविशिष्टेeven when not exceptional; in ordinary (place and time)
अविशिष्टे:
Adhikarana
TypeAdjective
Rootअविशिष्ट
FormMasculine, Locative, Dual

पितामह उवाच

B
Bhīṣma (Pitāmaha)
B
brāhmaṇa
D
dhenu (milch cow)
G
guru (teacher)
H
homa (fire-offering)

Educational Q&A

The verse teaches that gifting a milch cow is a highly meritorious and socially sustaining form of dāna, recommended even in ordinary circumstances when it relieves severe livelihood distress or supports essential duties—farming, Vedic rites, postpartum care, guru-dakṣiṇā, and child-rearing.

In Anuśāsana Parva, Bhīṣma instructs Yudhiṣṭhira on dharma, especially the ethics of giving. Here he specifies practical situations where donating a milk-giving cow is appropriate and beneficial, emphasizing compassion and maintenance of household and ritual life.