गोप्रदानगुणाः तथा कपिलागोविधानम्
Merits of Cow-Gift and the Origin-Account of Kapilā Cows
वैश्यस्यैते यदि गुणास्तस्य पठचशतं भवेत् । शूद्रस्यापि विनीतस्य चतुर्भागफलं स्मृतम्
vaiśyasyāite yadi guṇās tasya pañcaśataṁ bhavet | śūdrasyāpi vinītasya caturbhāgaphalaṁ smṛtam |
Sinabi ni Bhīṣma: “Kung ang isang Vaiśya ay taglay ang mga kabutihang ito, ang kanyang gantimpala ay binibilang na limang daan (na baka)—kahit ang panlabas na gawa ay iisang handog na baka lamang. At para sa isang Śūdra na may disiplina at kababaang-loob, ang bunga ay inaalala bilang ikaapat na bahagi—katumbas ng dalawang daan at limampung baka. Ang aral: ang asal ng nagbibigay—pagpipigil-sa-sarili, pagpapakumbaba, at wastong pamumuhay—ang nagpapalawak sa halagang espirituwal ng kawanggawa lampas sa sukat ng bagay.”
पितामह उवाच
The merit of a gift is not determined only by the object given, but by the giver’s inner virtues and discipline; ethical refinement increases the spiritual fruit even for those outside the Brahmin class.
In Bhīṣma’s instruction on dāna-dharma in the Anuśāsana Parva, he explains graded results of cow-gifting: a virtuous Vaiśya gains merit equated to five hundred cows, and a humble, well-disciplined Śūdra gains a quarter-share of the Brahmin-standard merit (stated as two hundred and fifty cows in the received explanation).