Shloka 373
Nṛga-upākhyāna: Brāhmaṇa-sva and the Consequence of Misappropriated Gift-Cattle (कृकलास-रूपे नृगोपाख्यानम्)
तस्मान्महेश्वरो देवस्तपस्ताभि: सहास्थित: । अनघ! इसके बाद मैं तुम्हें गोदानका माहात्म्य बताऊँगा। गौएँ समस्त तपस्वियोंसे बढ़कर हैं; इसलिये भगवान् शंकरने गौओंके साथ रहकर तप किया था
tasmān maheśvaro devas tapastābhiḥ saha āsthitaḥ | anagha! ito 'haṃ te godānasya māhātmyaṃ vakṣyāmi | gāvaḥ samasta-tapasvibhyo 'dhikāḥ; tasmād bhagavān śaṅkaro gābhiḥ saha sthitvā tapaś cacāra |
毗湿摩说道：“因此，大主、神祇摩醯湿伐罗（Maheshvara）与那些母牛同住，共修苦行。噫，无垢者，接下来我将为你宣说施牛之大功德。诸牛胜过一切苦行者；正因如此，商羯罗（Shankara）主宰亲自与牛为伴而行苦行。”
भीष्म उवाच
Educational Q&A
The passage elevates go-dāna (the gifting of cows) as a highly meritorious dharmic act, portraying cows as spiritually significant—so much so that even Śiva is said to have practiced austerity in their company. The ethical thrust is that reverence and generosity toward life-sustaining beings is a powerful form of dharma.
Bhīṣma, continuing his instruction on dharma, transitions to a new topic: he announces that he will now explain the māhātmya (sacred greatness) of cow-gifting. To underscore its importance, he cites the example of Maheśvara/Śaṅkara (Śiva) performing tapas while staying with cows.