Shloka 33
गोप्रदानगुणाः तथा कपिलागोविधानम्
Merits of Cow-Gift and the Origin-Account of Kapilā Cows
ब्राह्मणस्य फल हीदं क्षत्रियस्य तु वै शूणु
pitāmaha uvāca | brāhmaṇasya phalaṃ hy idaṃ kṣatriyasya tu vai śṛṇu | yad brāhmaṇāya phalaṃ proktaṃ tad idaṃ kṣatriyo 'pi labhate | yadi kṣatriya evaṃvidhaṃ pañca-varṣāṇi gāṃ samārādhayet sa tad eva phalaṃ prāpnoti | tasmād ardha-kālena vaiśyaḥ, tasmād api ardha-kālena śūdraḥ tad eva phalaṃ prāpnotīti ||
毗湿摩说道：“此乃为婆罗门所规定之果报；今且听刹帝利之果报。若刹帝利以同样方式礼敬供养母牛五年，亦得同等功德。吠舍据说以其半时得之，而首陀罗又以吠舍之半时得同一果报。”
पितामह उवाच
Educational Q&A
Service and reverence toward the cow is presented as a powerful dharmic practice whose spiritual fruit is available to all varnas; the passage, however, expresses a traditional varna-based scaling in the time required to reach the same merit.
Bhishma, speaking as an elder authority on dharma, continues a didactic explanation of the rewards of go-ārādhana (honoring/serving the cow), specifying how long different social orders must practice to obtain the same promised result.