Phala of Vrata, Niyama, Svādhyāya, Dama, Satya, Brahmacarya, and Service (व्रत-नियम-स्वाध्याय-दम-सत्य-ब्रह्मचर्य-शुश्रूषा-फलप्रश्नः)
न त्वेतासां दानमात्र प्रशस्तं पात्र कालो गोविशेषो विधिक्ष । ज्ञात्वा देयं विप्र गवान्तरं हि दुःखं ज्ञातुं पावकादित्यभूतम्
na tv etāsāṁ dānamātraṁ praśastaṁ pātraḥ kālo goviśeṣo vidhikṣaḥ | jñātvā deyaṁ vipra gavāntaraṁ hi duḥkhaṁ jñātuṁ pāvakādityabhūtam ||
Wika ni Bhishma: “O pinakamainam sa mga Brahmin, hindi lamang ang mismong pagbibigay ng mga bakang ito ang pinupuri. Dapat isagawa ang pag-aalay ng baka matapos maunawaan ang pagiging karapat-dapat ng tatanggap, ang wastong panahon, ang natatanging kahusayan ng baka, at ang pinakamainam na paraan ng pagbibigay. Sapagkat mahirap ngang matukoy ang mga antas ng pagkakaiba-iba sa mga baka, at hindi rin madaling makilala ang tatanggap na nagniningning na tulad ng Apoy at ng Araw.”
भीष्म उवाच
Charity is ethically complete only when guided by discernment: the giver must consider the worthiness of the recipient (pātra), the proper time (kāla), the quality of the gift (goviśeṣa), and the correct procedure (vidhi). Mere giving without these factors is not fully praiseworthy.
In Anushasana Parva, Bhishma instructs on dharma related to gifts. Here he advises a Brahmin listener that go-dāna requires careful evaluation—both of the cows’ relative qualities and of a truly radiant, deserving recipient—since such discernment is difficult.