Nṛga-upākhyāna: Brāhmaṇa-sva and the Consequence of Misappropriated Gift-Cattle (कृकलास-रूपे नृगोपाख्यानम्)
स्वर्गो वै मूर्तिमानेष वृषभं यो गवां पतिम् । विप्रे गुणयुते दद्यात् स वै स्वर्गे महीयते
svargo vai mūrtimān eṣa vṛṣabhaṃ yo gavāṃ patim | vipre guṇayute dadyāt sa vai svarge mahīyate ||
โคผู้เป็นจ่าฝูงนี้—เจ้าแห่งโคทั้งหลาย—ประหนึ่งเป็นสวรรค์ในรูปกาย ผู้ใดถวายโคผู้ประเสริฐนี้แก่พราหมณ์ผู้ทรงคุณ ผู้นั้นย่อมได้รับการยกย่องและตั้งมั่นในสวรรค์โลก
भीष्म उवाच
The verse teaches that dāna (charitable gifting), when directed to a worthy recipient (a virtuous, qualified Brahmin), yields great religious merit; specifically, gifting a bull—protector and “lord” of the herd—is praised as a powerful act leading to honor in heaven.
In Anuśāsana Parva, Bhishma instructs Yudhishthira on dharma, especially gifts and their fruits. Here he extols the merit of donating a bull to a qualified Brahmin, describing the bull as an embodied symbol of svarga and promising heavenly honor to the donor.