गोशकृन्माहात्म्य-प्रश्नः (On the Merit of Cow-Dung and the Abode of Śrī) / Inquiry into the Sanctity of Cow-Dung
गावो भूतं च भव्यं च गाव: पुष्टि: सनातनी | गावो लक्ष्म्यास्तथा मूलं गोषु दत्त न नश्यति
gāvo bhūtaṃ ca bhavyaṃ ca gāvaḥ puṣṭiḥ sanātanī | gāvo lakṣmyās tathā mūlaṃ goṣu dattaṃ na naśyati ||
Wika ni Bhishma: «Ang mga baka ang sagisag ng nagdaan at ng darating. Sila ang walang hanggang bukal ng pag-aaruga, sustansiya, at kagalingan, at sila rin ang ugat ng kasaganaan (Lakṣmī). Anumang ibigay na kawanggawa sa mga baka, ang bisa ng kabutihang iyon ay hindi kailanman nawawala.»
भीष्म उवाच
The verse teaches that protecting and supporting cows is a dharmic act tied to nourishment and prosperity, and that gifts made to cows (go-dāna or support of their upkeep) yield enduring, imperishable merit.
In the Anuśāsana Parva’s instruction section, Bhīṣma continues advising Yudhiṣṭhira on dharma and the fruits of charity, here praising cows as foundational to sustenance and fortune and affirming the lasting spiritual value of giving to them.