Shloka 30
Phala of Vrata, Niyama, Svādhyāya, Dama, Satya, Brahmacarya, and Service (व्रत-नियम-स्वाध्याय-दम-सत्य-ब्रह्मचर्य-शुश्रूषा-फलप्रश्नः)
न त्वेतासां दानमात्र प्रशस्तं पात्र कालो गोविशेषो विधिक्ष । ज्ञात्वा देयं विप्र गवान्तरं हि दुःखं ज्ञातुं पावकादित्यभूतम्
na tv etāsāṁ dānamātraṁ praśastaṁ pātraḥ kālo goviśeṣo vidhikṣaḥ | jñātvā deyaṁ vipra gavāntaraṁ hi duḥkhaṁ jñātuṁ pāvakādityabhūtam ||
毗湿摩说道：“婆罗门中之最胜者啊，所称赞的并非仅是施与这些母牛之举。唯有明了受者之堪当、时机之适宜、母牛之殊胜，以及施与之最上仪轨之后，方可行牛施。因为诸牛之间的品第差别实难辨识，而要识得一位如火与日般光耀的受者，也并非易事。”
भीष्म उवाच
Educational Q&A
Charity is ethically complete only when guided by discernment: the giver must consider the worthiness of the recipient (pātra), the proper time (kāla), the quality of the gift (goviśeṣa), and the correct procedure (vidhi). Mere giving without these factors is not fully praiseworthy.
In Anushasana Parva, Bhishma instructs on dharma related to gifts. Here he advises a Brahmin listener that go-dāna requires careful evaluation—both of the cows’ relative qualities and of a truly radiant, deserving recipient—since such discernment is difficult.