Shloka 32
Phala of Vrata, Niyama, Svādhyāya, Dama, Satya, Brahmacarya, and Service (व्रत-नियम-स्वाध्याय-दम-सत्य-ब्रह्मचर्य-शुश्रूषा-फलप्रश्नः)
तिस्त्रो रात्र्यस्त्वद्धिरुपोष्य भूमौ तृप्ता गावस्तर्पिति भ्य: प्रदेया: । वत्सै: प्रीता: सुप्रजा: सोपचारा- स्त्र्यहं दत्त्वा गोरसैर्वर्तितव्यम्
tisro rātryas tv addhir upoṣya bhūmau tṛptā gāvas tarpitibhyaḥ pradeyāḥ | vatsaiḥ prītāḥ suprajāḥ sopacārās tryahaṃ dattvā gorasair vartitavyam ||
毗湿摩说道：“当三夜持斋，只饮清水，卧于地上。其后，当以饲养周足、使之满足安宁之母牛，施与那些已以饮食及诸般侍奉而得满足的婆罗门。所施之牛应偕其犊，性情柔顺而欢悦，能产佳良后嗣，并具备所需的照料与器具。既行此施，当复三日唯以乳品为食而自持。”
भीष्म उवाच
Educational Q&A
The verse teaches a disciplined charity-observance: self-restraint (fasting, sleeping on the ground), honoring recipients properly, and giving ethically appropriate gifts (healthy, cared-for cows with calves). It frames dāna as effective when joined with austerity, purity of conduct, and respectful hospitality.
Bhishma is instructing on a specific dharmic rite/vrata connected with go-dāna. He outlines the sequence: three nights of fasting with only water and earth-bed, then gifting well-tended cows to duly honored Brahmins, and finally maintaining a three-day regimen sustained only by milk-products.