गोप्रदानगुणाः तथा कपिलागोविधानम्
Merits of Cow-Gift and the Origin-Account of Kapilā Cows
मृदुर्दान्तो देवपरायण श्नव सर्वातिथिश्वापि तथा दयावान् | ईदृग्गुणो मानवस्तं प्रयाति लोकं गवां शाश्वृतं चाव्ययं च
mṛdur dānto devaparāyaṇaḥ śnava sarvātithiṣv api tathā dayāvān | īdṛg-guṇo mānavas taṃ prayāti lokaṃ gavāṃ śāśvataṃ cāvyayaṃ ca ||
Wika ni Bhīṣma: Makinig ka, O taong deboto sa mga diyos: ang taong maamo ang likas, may pagpipigil-sa-sarili, tapat sa pagsamba sa banal, mapagpatuloy sa lahat ng panauhin, at mahabagin—ang may ganitong mga katangian ay nakaaabot sa walang hanggan at di-nasisirang daigdig ng mga baka (Goloka).
पितामह उवाच
Bhīṣma teaches that ethical virtues—gentleness, restraint, devotion, hospitality, and compassion—are not merely social ideals but spiritually efficacious qualities that lead to an exalted, eternal realm (Goloka).
In the Anuśāsana Parva’s instruction on dharma, Bhīṣma continues advising his listener by listing the traits of a righteous person and stating the spiritual destination attained by one who embodies these qualities.