Viṣṇu-sahasranāma—Yudhiṣṭhira’s Inquiry and Bhīṣma’s Recitation (विष्णोर्नामसहस्रम्)
श्रूयन्ते यानि तीर्थानि त्रिषु लोकेषु कानिचित्
śrūyante yāni tīrthāni triṣu lokeṣu kānicit | teṣu sarveṣu yat puṇyaṁ snānāt prāpnoti mānavaḥ || gośṛṅgajalasekena mastakasya tad eva hi ||
Sinabi ni Bhīṣma: “Anumang mga banal na tawiran (tīrtha) na nababalitaan sa tatlong daigdig—yaong iginagalang at dinadalaw ng mga Siddha, Cāraṇa, at mga dakilang rishi—ang kapakinabangang espirituwal na nakukuha sa pagligo sa lahat ng iyon ay nakukuha rin, sa kaparehong antas, sa pagwisik sa ulo ng tubig na dumampi sa mga sungay ng baka.”
भीष्म उवाच
The verse teaches that sincere, dharmic reverence—here expressed through a simple purificatory act involving the cow—can yield merit comparable to extensive pilgrimage bathing. It emphasizes accessibility of religious merit through humble, respectful practice.
In Anuśāsana Parva, Bhīṣma instructs Yudhiṣṭhira on dharma and religious duties. Here he praises the sanctity associated with the cow, stating that sprinkling one’s head with water that has touched a cow’s horns grants the same merit as bathing in all renowned tīrthas across the three worlds.