Shloka 40
गोप्रदानगुणाः तथा कपिलागोविधानम्
Merits of Cow-Gift and the Origin-Account of Kapilā Cows
वृत्तिग्लाने सीदति चातिमात्रं कृष्यर्थ वा होम्यहेतो: प्रसूते: । गुर्वर्थ वा बालसंवृद्धये वा धेनुं दद्याद् देशकालेडविशिष्टे
vṛttiglāne sīdati cātimātraṃ kṛṣyarthaṃ vā homyahetoḥ prasūteḥ | gurvarthaṃ vā bālasaṃvṛddhaye vā dhenuṃ dadyād deśakāle ’viśiṣṭe ||
毗湿摩说道：即便并无特别的地时因缘，也应将一头乳牛施与那位生计衰落、苦难深重的婆罗门。同样，即使在寻常情形下，若为农耕所需、为祭祀仪式所用之物所需、为滋养新产妇所需、为师资之酬（guru-dakṣiṇā）所需，或为抚育孩童所需，捐施一头产乳之牛亦为合宜。
पितामह उवाच
Educational Q&A
The verse teaches that gifting a milch cow is a highly meritorious and socially sustaining form of dāna, recommended even in ordinary circumstances when it relieves severe livelihood distress or supports essential duties—farming, Vedic rites, postpartum care, guru-dakṣiṇā, and child-rearing.
In Anuśāsana Parva, Bhīṣma instructs Yudhiṣṭhira on dharma, especially the ethics of giving. Here he specifies practical situations where donating a milk-giving cow is appropriate and beneficial, emphasizing compassion and maintenance of household and ritual life.