Shloka 263
गोप्रदानगुणाः तथा कपिलागोविधानम्
Merits of Cow-Gift and the Origin-Account of Kapilā Cows
महत् फल प्राप्यते स द्विजाय दत्त्वा दोग्ध्रीं विधिनानेन धेनुम् । जो पुरुष सदा सावधान रहकर इस उपर्युक्त धर्मका पालन करता है तथा जो सत्यवादी
pitāmaha uvāca | mahat phalaṁ prāpyate sa dvijāya dattvā dogdhrīṁ vidhinānena dhenum | yo puruṣaḥ sadā sāvadhānaḥ san uparyukta-dharmasya pālanaṁ karoti tathā yaḥ satyavādī guru-sevā-parāyaṇaḥ dakṣaḥ kṣamāśīlaḥ deva-bhaktaḥ śānta-cittaḥ pavitraḥ jñānavān dharmātmā ca ahaṅkāra-śūnyaḥ sa pūrvokta-vidhinā brāhmaṇāya kṣīra-dāyinīṁ gāṁ dadāti cet tasya mahān phala-prāptiḥ bhavati ||
毗湿摩言：依此所定之仪轨，将能出乳之牝牛施与婆罗门者，得大功德。若有人恒常警醒，奉行前述之法——言语真实，勤事师长，才干具足，能忍能恕，敬奉诸天，心地安宁，身心清净，具足智慧，行止合乎正法，且离于我慢——如按所说之法将乳牛布施婆罗门，必获广大果报。
पितामह उवाच
Educational Q&A
The verse teaches that charitable giving (dāna), when performed according to proper rite and with inner virtues—truthfulness, humility, self-control, devotion, purity, knowledge, and service to one’s teacher—yields great spiritual merit; the specific exemplar is gifting a milch-cow to a Brahmin.
Bhishma (the Grandsire) continues his instruction on dharma in the Anushasana Parva, describing the conditions and character of a donor and stating that donating a milk-giving cow to a Brahmin by the prescribed procedure brings great reward.