Go-mahātmyam: Pavitrāṇāṃ Pavitraṃ
Cows and Ghee as Supreme Purifiers
लोकमज्येष्ठा लोकवृत्तिप्रवृत्ता रुद्रोपेता: सोमविष्यन्दभूता: । सौम्या: पुण्या: कामदा: प्राणदाश्न गा वै दत्त्वा सर्वकामप्रद: स्थात्
lokam ajyeṣṭhā lokavṛtti-pravṛttā rudropetāḥ soma-viṣyanda-bhūtāḥ | saumyāḥ puṇyāḥ kāmadāḥ prāṇadāś ca gā vai dattvā sarva-kāma-pradaḥ syāt ||
Wika ni Bhishma: “Ang mga baka ang pinakadakilang yaman sa daigdig, sapagkat sila’y masigasig na nagtataguyod ng buhay at kabuhayan ng lahat ng nilalang. Si Rudra (Shiva) ay nananahan kasama nila. Ipinanganak sila mula sa amrita—ang nektar na dumadaloy mula kay Soma—kaya sila’y maamo at dalisay, nagbibigay ng mga biyayang ninanais at maging ng pag-iingat sa mismong buhay. Kaya’t ang nagkakaloob ng baka bilang kawanggawa ay itinuturing na tagapagkaloob ng lahat ng hangarin.”
भीष्म उवाच
The verse elevates go-dāna (gift of cows) as a supreme form of charity because cows are portrayed as sustaining worldly life and livelihood; thus giving them is ethically framed as supporting society and is said to yield comprehensive spiritual and worldly benefits.
In the Anuśāsana Parva’s instruction on dharma, Bhīṣma teaches Yudhiṣṭhira about the greatness of gifts and vows; here he praises cows as sacred and life-sustaining and concludes that donating cows makes the donor a bestower of all desired goods.