Go-apahāra (Cattle Theft), Go-dāna (Cow-Gift), and Suvarṇa-dakṣiṇā (Gold Fee): Karmic Consequence and Purificatory Merit
गवां सहस्ने संख्याता तदा सा पशुपैर्मम । सा ब्राह्मणाय मे दत्ता प्रेत्यार्थमभिकाड्क्षता
gavāṃ sahasre saṅkhyātā tadā sā paśupair mama | sā brāhmaṇāya me dattā pretārtham abhikāṅkṣatā ||
Noong panahong iyon, habang binibilang ng aking mga pastol ang isang libong baka para sa kawanggawa, naisama rin ang bakang iyon sa bilang. Sa pagnanais ng minimithing gantimpala sa kabilang buhay, ibinigay ko ang mismong bakang iyon sa isang Brahmana bilang bahagi ng handog para sa mga yumao.
भीष्म उवाच
The verse highlights dāna-dharma: gifts—especially of valued items like cows—are offered with an intention toward religious merit and benefit in the next world, particularly when connected with rites for the departed (pretārtha). It also implies the ethical weight of correctly including and actually giving what has been counted for donation.
Bhishma recounts that during the preparation of a large donation of one thousand cows, his herdsmen included a particular cow in the count. Seeking the desired spiritual fruit connected with offerings for the departed, Bhishma then donated that cow to a Brahmin.