गोशकृन्माहात्म्य-प्रश्नः (On the Merit of Cow-Dung and the Abode of Śrī) / Inquiry into the Sanctity of Cow-Dung
गाव: सुरभिगन्धिन्यस्तथा गुग्गुलुगन्धय: । गाव: प्रतिष्ठा भूतानां गाव: स्वस्त्ययनं महत्
gāvaḥ surabhigandhinyas tathā guggulugandhayaḥ | gāvaḥ pratiṣṭhā bhūtānāṃ gāvaḥ svastyayanaṃ mahat ||
Bhishma nói: «Tâu Đại vương, bò vốn tỏa ra nhiều hương thơm dễ chịu, và nhiều con còn thơm như guggulu. Bò là chỗ nương tựa của mọi loài hữu tình; đối với họ, bò là kho tàng phúc lành cát tường lớn lao.»
भीष्म उवाच
The verse elevates the cow as a dharmic symbol of sustenance and auspicious welfare: cows are portrayed as a foundational support for living beings and as a source of well-being, encouraging reverence, protection, and charitable care (such as go-sevā and go-dāna).
In Anushasana Parva, Bhishma instructs the king (Yudhishthira) on dharma. Here he praises the qualities and sanctity of cows—describing their pleasant fragrance and declaring them the support and auspicious refuge for beings—within a broader discourse on righteous conduct and meritorious gifts.