Shloka 37
Nṛga-upākhyāna: Brāhmaṇa-sva and the Consequence of Misappropriated Gift-Cattle (कृकलास-रूपे नृगोपाख्यानम्)
अतः परं तु गोदानं कीर्तयिष्यामि तेडनघ । गावो5धिकास्तपस्वि भ्यो यस्मात् सर्वेभ्य एव च
ataḥ paraṁ tu godānaṁ kīrtayiṣyāmi te 'n-agha | gāvo 'dhikās tapasvibhyo yasmāt sarvebhya eva ca ||
毗湿摩说道：“从此以后，噫，无垢者，我将称述施牛之礼（go-dāna）。因为牛被认为至为尊胜——甚至胜过苦行者——亦胜过一切众类，只因它所施之利遍及众生。”
भीष्म उवाच
Educational Q&A
Bhīṣma elevates go-dāna (the gifting of cows) as an exceptionally meritorious act, portraying it as surpassing even asceticism because it supports life and welfare broadly—thus aligning charity with dharma through tangible, sustaining benefit.
In the Anuśāsana Parva’s instruction on dharma, Bhīṣma transitions to a new topic: he announces that he will now explain the religious and ethical significance of donating cows, addressing his listener respectfully as “blameless one.”