गोप्रदानगुणाः तथा कपिलागोविधानम्
Merits of Cow-Gift and the Origin-Account of Kapilā Cows
लोकान् बहुविधान् दिव्यान् यच्चास्य हृदि वर्तते । तत् सर्व समवाप्रोति कर्मणैतेन मानव:
lokān bahuvidhān divyān yac cāsya hṛdi vartate | tat sarvaṃ samavāpnoti karmaṇaitena mānavaḥ ||
Sa bisa ng matuwid na gawang ito, natatamo ng tao ang sari-saring makalangit na daigdig; at anumang pagnanais na nananahan sa kanyang puso—kanyang nakakamtan din ang lahat ng iyon.
पितामह उवाच
The verse teaches that righteous action (the previously described good deed) has tangible results: it can lead to celestial realms and also bring about the fulfillment of the desires held in one’s heart. In Bhīṣma’s ethical framework, karma is not abstract—it reliably yields corresponding fruits.
Bhīṣma (Pitāmaha), instructing on dharma in the Anuśāsana Parva, continues describing the fruits of a particular virtuous practice mentioned just before this verse. He emphasizes its efficacy by stating that it grants multiple divine destinations and satisfies heartfelt wishes.