गोप्रदानगुणाः तथा कपिलागोविधानम्
Merits of Cow-Gift and the Origin-Account of Kapilā Cows
दत्त्वा धेनुं सुव्रतां साधुदोहां कल्याणवत्सामपलायिनीं च । यावन्ति रोमाणि भवन्ति तस्या- स्तावन्ति वर्षाणि भवन्त्यमुत्र
dattvā dhenuṃ suvratāṃ sādhudohāṃ kalyāṇavatsām apalāyinīṃ ca | yāvanti romāṇi bhavanti tasyās tāvanti varṣāṇi bhavanty amutra ||
Sinabi ni Bhīṣma: “Kung ang isang tao ay magkaloob ng isang bakang may mabuting asal—maamo, madaling gatasan at mahusay magbigay ng gatas, may magandang guya, at hindi tumatakas na pinuputol ang tali—kung gayon, kung ilang balahibo ang nasa katawan nito, gayon din karaming taon ang tinatamasa ng nagkaloob ang kaligayahan sa kabilang daigdig.”
पितामह उवाच
The verse teaches the dharmic value of dāna: gifting a well-kept, useful, and non-troublesome cow is praised as a highly meritorious act, yielding prolonged happiness in the afterlife proportional to the cow’s hairs.
In Bhīṣma’s instruction on dharma and gifts (dāna-dharma), he specifies the ideal qualities of a cow suitable for donation and states the spiritual reward that accrues to the donor in the next world.