Shloka 45
गोप्रदानगुणाः तथा कपिलागोविधानम्
Merits of Cow-Gift and the Origin-Account of Kapilā Cows
तथानड्वाहं ब्राह्मणाय प्रदाय धुर्य युवानं बलिनं विनीतम् । हलस्य वोढारमनन्तवीर्य॑ प्राप्रोति लोकान् दशधेनुदस्य
tathānaḍvāhaṃ brāhmaṇāya pradāya dhuryaṃ yuvānaṃ balinaṃ vinītam | halasya voḍhāram anantavīryaṃ prāpnoti lokān daśadhenudasya ||
毗湿摩说道：若有人施与婆罗门一头堪任役使的耕牛——年少力壮，训练有素，性情温驯，能强力负轭牵犁——便能获得与布施十头乳牛者同等的吉祥世界。此教诲昭示：布施的伦理价值在于其真实的有用与适合受者的生计及其履行法（dharma）之业，而不只在于数目多寡。
पितामह उवाच
Educational Q&A
A gift’s merit depends on its appropriateness and practical benefit. Donating a well-trained, strong draught-bull that supports righteous livelihood can equal the merit of donating ten cows, emphasizing quality, usefulness, and intention in dāna.
Bhīṣma, instructing on dharma and charitable giving, states the spiritual reward for gifting a capable plough-drawing bull to a brāhmaṇa, comparing its fruit to the celebrated merit of donating ten milch-cows.