Shloka 24
गोप्रदानगुणाः तथा कपिलागोविधानम्
Merits of Cow-Gift and the Origin-Account of Kapilā Cows
क्षत्रियस्य गुणैरेतैरपि तुल्यफलं शृणु । तस्यापि द्विजतुल्या गौर्भवतीति विनिश्चय:
kṣatriyasya guṇair etair api tulyaphalaṁ śṛṇu | tasyāpi dvijatulyā gaur bhavatīti viniścayaḥ ||
毗湿摩说道：“也当听此：若刹帝利具足同样的德行，他亦得同等之报。诸义人已坚决断定：即便他所施之牛，其功德亦与婆罗门之施无异。”
पितामह उवाच
Educational Q&A
Merit from a religious gift (here, the gift of a cow) is not restricted by birth alone; when a kṣatriya possesses the requisite virtues and performs the act properly, the resulting spiritual fruit is held to be equal to that associated with a brāhmaṇa’s gift.
In Bhīṣma’s instruction on dharma and charitable giving, he extends the discussion beyond brāhmaṇas and states that a virtuous kṣatriya who gives a cow attains the same merit; the gifted cow is said to be ‘equal to a dvija’s’ in the fruit it yields.