Shloka 20
गोप्रदानगुणाः तथा कपिलागोविधानम्
Merits of Cow-Gift and the Origin-Account of Kapilā Cows
प्रतिगृहा तु यो दद्याद् गा: संशुद्धेन चेतसा । तस्यापीहाक्षयाल्लोंकान् ध्रुवान् विद्धि शचीपते
pratigṛhā tu yo dadyād gāḥ saṁśuddhena cetasā | tasyāpīhākṣayāl lokān dhruvān viddhi śacīpate śacīpate ||
毗湿摩说道：“即便有人受人赠牛，而后又以清净真诚之心将这些牛再行布施——须知无疑，噢舍脂之主（因陀罗）啊，此人亦能于后世得不坏而坚固之诸界。”
पितामह उवाच
Educational Q&A
That re-gifting what one has received—specifically cows—when done with a purified intention, still yields full religious merit and leads to imperishable, stable heavenly realms; inner purity and non-attachment are central to the value of dāna.
Bhīṣma (Pitāmaha) is instructing about the fruits of charity, addressing Indra as Śacīpati, and affirming that even someone who first accepts a gift and then donates it onward with a clean heart attains enduring auspicious worlds.