Nṛga-upākhyāna: Brāhmaṇa-sva and the Consequence of Misappropriated Gift-Cattle (कृकलास-रूपे नृगोपाख्यानम्)
गाव: शरण्या भूतानामिति वेदविदो विदु: । तस्माद् ददाति यो थेनुं शरणं सम्प्रयच्छति
gāvaḥ śaraṇyā bhūtānām iti vedavido viduḥ | tasmād dadāti yo dhenuṃ śaraṇaṃ samprayacchati ||
Wika ni Bhīṣma: “Ipinahahayag ng mga nakaaalam sa Veda na ang mga baka ay kanlungan ng lahat ng nilalang. Kaya ang nagbibigay ng bakang nagpapagatas bilang kawanggawa ay, sa diwa, nagkakaloob ng kanlungan—nagiging tagapagtanggol at tagapagbigay-silong sa kapwa.”
भीष्म उवाच
Cows are regarded, on Vedic authority, as a universal refuge; hence gifting a milch-cow (go-dāna) is ethically framed as granting protection and shelter to beings, not merely giving property.
In Bhishma’s instruction on dharma in the Anushasana Parva, he praises the religious and social value of charitable giving, specifically highlighting the gift of a cow as an act equivalent to providing refuge.