गोप्रदानगुणाः तथा कपिलागोविधानम्
Merits of Cow-Gift and the Origin-Account of Kapilā Cows
लोकान् बहुविधान् दिव्यान् यच्चास्य हृदि वर्तते । तत् सर्व समवाप्रोति कर्मणैतेन मानव:,नाना प्रकारके दिव्य लोक तथा उसके हृदयमें जो-जो कामना होती है, वह सब कुछ मनुष्य उपर्युक्त सत्कर्मके प्रभावसे प्राप्त कर लेता है
lokān bahuvidhān divyān yac cāsya hṛdi vartate | tat sarvaṃ samavāpnoti karmaṇaitena mānavaḥ ||
ఈ ధర్మకర్మ బలంతో మనిషి అనేక విధాలైన దివ్య లోకాలను పొందుతాడు; అలాగే అతని హృదయంలో ఉన్న ఏ ఏ కోరికలైనా, అవన్నీ కూడా అతనికి సిద్ధిస్తాయి.
पितामह उवाच
The verse teaches that righteous action (the previously described good deed) has tangible results: it can lead to celestial realms and also bring about the fulfillment of the desires held in one’s heart. In Bhīṣma’s ethical framework, karma is not abstract—it reliably yields corresponding fruits.
Bhīṣma (Pitāmaha), instructing on dharma in the Anuśāsana Parva, continues describing the fruits of a particular virtuous practice mentioned just before this verse. He emphasizes its efficacy by stating that it grants multiple divine destinations and satisfies heartfelt wishes.