गवां लोकवर्णनं तथा गोप्रदानफलश्रुतिः
Description of the ‘World of Cows’ and the Stated Fruits of Cow-Gift
भीष्म उवाच तुल्यनामानि देयानि त्रीणि तुल्यफलानि च । सर्वकामफलानीह गाव: पृथ्वी सरस्वती
bhīṣma uvāca
tulyanāmāni deyāni trīṇi tulyaphalāni ca |
sarvakāmaphalānīha gāvaḥ pṛthvī sarasvatī ||
Sabi ni Bhīṣma: “O Yudhishthira, may tatlong handog na nararapat ibigay, sapagkat magkakatulad ang kanilang pangalan at magkakatulad din ang bunga: ang baka, ang lupa (kalupaan), at si Sarasvatī—banal na kaalaman at wika. Sa daigdig na ito, sinasabing ang tatlong ito’y nagkakaloob sa tao ng bunga ng lahat ng ninanais.”
भीष्म उवाच
Bhishma teaches that donating cows, donating land, and supporting Sarasvatī (learning/sacred speech—e.g., education, Vedic study, teachers) are three supremely meritorious gifts. They are regarded as equivalent in name and in spiritual reward, and are praised as fulfilling a donor’s rightful aims.
In the Anushasana Parva’s instruction on dharma, Bhishma addresses Yudhishthira and enumerates exemplary forms of dāna (charitable giving). Here he highlights three principal gifts—cow, land, and Sarasvatī—stating their equal efficacy and broad beneficence.