Shloka 28
गोप्रदानगुणाः तथा कपिलागोविधानम्
Merits of Cow-Gift and the Origin-Account of Kapilā Cows
वेदाध्यायी गोषु यो भक्तिमांश्व नित्यं दत्त्वा योडभिनन्देत गाश्न । आजातितो यश्षु गवां नमेत इदं फलं शक्र निबोध तस्य
vedādhyāyī goṣu yo bhaktimān sa nityaṁ dattvā yo ’bhinandet gāś ca | ājātito yaś ca gavāṁ nameta idaṁ phalaṁ śakra nibodha tasya, indra ||
毗湿摩说道：“噢，释迦罗，噢，因陀罗——当知此人所得之果：他研习吠陀，敬信于牛，恒常施舍牛而于施舍中欢喜；自出生起便向牛顶礼。如今请听，这般以持戒布施、恭敬礼赞与神圣研习为生者，将得何等报偿。”
पितामह उवाच
Educational Q&A
The verse praises a dharmic life that unites sacred learning (Veda-study), disciplined generosity (regular gifting of cows), and heartfelt reverence (bowing to cows from birth). Merit is not only in the act of giving but also in the inner disposition—devotion and joy in charity.
In Anuśāsana Parva, Bhīṣma instructs on dharma and the fruits of various vows and gifts. Here he addresses Indra (Śakra), introducing the reward (phala) that accrues to a person devoted to cows and committed to Vedic study and regular go-dāna.