Shloka 41
गोप्रदानगुणाः तथा कपिलागोविधानम्
Merits of Cow-Gift and the Origin-Account of Kapilā Cows
अन्तर्ज्ाता: सक्रयज्ञानलब्धा: प्राणै: क्रीतास्तेजसा यौतकाश्न । कृच्छोत्सृष्टा: पोषणाभ्यागताश्न द्वारैरेतैगोविशेषा: प्रशस्ता:
antarjātāḥ sakrayajñānalabdhāḥ prāṇaiḥ krītās tejasā yautakāś ca | kṛcchrotsṛṣṭāḥ poṣaṇābhyāgatāś ca dvārair etair goviseṣāḥ praśastāḥ ||
毗湿摩说道：凡具特殊价值之牛，若以诸般公认之途而归于己，便被称赞为适宜施与——如出自自家所生；由祭祀或由学问之力所得；以自身性命为代价而换得；凭战场勇武而赢取；作为新娘嫁妆而受；因原主嫌其饲养为累而放归；或自来投奔，求得食养与护佑者。如此来历，使施与在义理上可称嘉善：施者之权属分明，而其举动扶助众生之利，不致成害。
पितामह उवाच
Educational Q&A
Bhīṣma defines which cows are ethically commendable to give in charity: those acquired through clear, socially sanctioned, and non-harmful means (birth in one’s household, sacrifice/learning, life-risk exchange, valor, dowry, lawful relinquishment, or seeking refuge for sustenance). The emphasis is on rightful ownership and compassionate support, so that dāna becomes pure and dharmic.
In Anuśāsana Parva’s instruction on dharma, Bhīṣma (as teacher) enumerates categories of ‘special cows’ whose provenance makes them suitable for gifting. He is guiding the listener on proper conduct in charity—especially the norms around gifting cattle, a major form of wealth and welfare in the epic’s social world.