Mahabharata — Anushasana Parva, Shloka 51
Vānaprastha-dharma and Tapas: Śiva–Umā Saṃvāda
Forest-Stage Discipline and Austerity
जो मनुष्य गायकी पीठ छूता और उसकी पूँछको नमस्कार करता है, वह मानो उपर्युक्त तीर्थोमें तीन दिनतक उपवासपूर्वक रहकर स्नान कर लेता है ।।
yo manuṣyo gāyakyāḥ pīṭhaṃ spṛśati tasyāś ca pucchaṃ namaskaroti sa manye uparyukteṣu tīrtheṣu tridinopavāsapūrvakaṃ snānaṃ kṛtavān bhavati || tato vidyutprabho vākyam abhyabhāṣata vāsavam | ayaṃ sūkṣmataro dharmas taṃ nibodha śatakrato ||
释迦罗（因陀罗）宣示道：“凡触及母牛安卧之处，并向其尾恭敬礼拜者，其功德等同于在前述诸圣渡口斋戒三日而沐浴。” 随后，电光辉（Vidyutprabha）对婆娑婆（因陀罗）说道：“此乃更为微妙之法——当善加领会，噢，百祭者（Śatakratu）。”
शक्र उवाच
Educational Q&A
The verse teaches that simple acts of reverence toward the cow—touching her resting-place and bowing to her tail—are credited with merit comparable to demanding pilgrimage austerities (three days of fasting and bathing at sacred tīrthas). It also hints that dharma includes subtle, inwardly oriented principles beyond external ritual.
Indra (Śakra/Vāsava/Śatakratu) states the spiritual fruit of honoring the cow in a specific way. Immediately afterward, Vidyutprabha speaks to Indra, indicating that an even more nuanced explanation of dharma is to follow.