Shloka 39
गोप्रदानगुणाः तथा कपिलागोविधानम्
Merits of Cow-Gift and the Origin-Account of Kapilā Cows
स्वाध्यायाब्यं शुद्धयोनिं प्रशान्तं वैतानस्थं पापभीरुं बहुज्ञम् | गोषु क्षान्तं नातितीक्ष्णं शरण्यं वृत्तिग्लानं तादृशं पात्रमाहु:
svādhyāyāḍhyaṃ śuddhayoniṃ praśāntaṃ vaitānasthaṃ pāpabhīruṃ bahujñam | goṣu kṣāntaṃ nātitīkṣṇaṃ śaraṇyaṃ vṛttiglannaṃ tādṛśaṃ pātram āhuḥ ||
毗湿摩说道：“人们宣称，堪为施牛之受者者，乃是那位婆罗门：富于吠陀自习，出自清净族姓，性情安和，笃守吠陀祭祀传统，畏惧罪业而博学多闻；对牛忍耐温柔，天性不苛厉，能为其提供庇护与守护，并对世俗营生已感厌倦、无所缠缚。如此之人，方称为施牛（go-dāna）之当受之器。”
पितामह उवाच
Educational Q&A
A gift becomes ethically fruitful when given to a worthy recipient. For go-dāna, Bhīṣma defines the ideal recipient as a learned, self-controlled, sin-fearing brāhmaṇa devoted to Vedic practice, gentle toward cows, protective, and not motivated by livelihood or gain.
In the Anuśāsana Parva’s instruction on gifts and duties, Bhīṣma advises (as an elder teacher) about the proper qualifications of a brāhmaṇa who should receive the gift of cows, emphasizing learning, character, and compassionate protection.