गोप्रदानगुणाः तथा कपिलागोविधानम्
Merits of Cow-Gift and the Origin-Account of Kapilā Cows
एकेनैव च भक्तेन य: क्रीत्वा गां प्रयच्छति । यावन्ति तस्या रोमाणि सम्भवन्ति शतक्रतो
ekenaiva ca bhaktena yaḥ krītvā gāṃ prayacchati | yāvanti tasyā romāṇi sambhavanti śatakrato ||
毗湿摩说道:“若有人购得一牛,而以一念至诚之敬信将其施舍——噢,娑多迦罗都(因陀罗)——此牛身上有多少毛发,施者便积聚多少吉祥之果。”
पितामह उवाच
The verse teaches that the ethical value of dāna (charitable giving)—here, gifting a cow—is greatly amplified by sincere devotion; even a single-hearted act of bhakti in giving yields vast merit.
In Anuśāsana Parva, Bhīṣma (Pitāmaha) instructs on dharma and the fruits of gifts. Addressing Indra (Śatakratu), he states that one who buys a cow and donates it with devotion gains merit measured hyperbolically by the number of hairs on the cow.