Nṛga-upākhyāna: Brāhmaṇa-sva and the Consequence of Misappropriated Gift-Cattle (कृकलास-रूपे नृगोपाख्यानम्)
अमृतं वै गवां क्षीरमित्याह त्रिदशाधिप: । तस्माद् ददाति यो धेनुममृतं स प्रयच्छति,देवराज इन्द्रने कहा है कि 'गौओंका दूध अमृत है"; जो दूध देनेवाली गौका दान करता है, वह अमृत दान करता है
amṛtaṃ vai gavāṃ kṣīram ity āha tridaśādhipaḥ | tasmād dadāti yo dhenum amṛtaṃ sa prayacchati ||
Wika ni Bhishma: “Ipinahayag ni Indra, panginoon ng mga diyos, na ang gatas ng baka ay tunay na nektar. Kaya ang sinumang maghandog ng bakang nagbibigay-gatas ay, sa diwa, nag-aalay ng nektar mismo.”
भीष्म उवाच
That giving a milch cow is among the highest forms of charity because it provides ongoing nourishment; the gift is equated with offering “amṛta,” emphasizing the dharmic value of sustaining life.
In Bhīṣma’s instruction on dharma and gifts, he cites Indra’s authoritative statement that cow’s milk is like nectar, then draws the ethical conclusion that donating a milk-giving cow amounts to donating nectar.