Shloka 47
गोप्रदानगुणाः तथा कपिलागोविधानम्
Merits of Cow-Gift and the Origin-Account of Kapilā Cows
अश्वमेधक्रतोस्तुल्यं फलं भवति शाश्वतम् । मृत्युकाले सहस्राक्ष यां वृत्तिमनुकाड्क्षते
aśvamedhakratostulyaṃ phalaṃ bhavati śāśvatam | mṛtyukāle sahasrākṣa yāṃ vṛttim anukāṅkṣate ||
毗湿摩说道：“噢，千眼者（因陀罗）！他将获得与马祭（阿湿婆梅陀，Aśvamedha）同等的、恒常不坏的果报。并且在临终之时，他所希求的任何境界，也都能如愿得之。”
पितामह उवाच
Educational Q&A
The verse links ethical-spiritual attainment with two ideas: (1) a certain practice yields imperishable merit comparable to the prestigious Aśvamedha, and (2) the mind’s final aspiration at death is decisive—one reaches the state one intensely longs for at that moment.
In Anuśāsana Parva’s instruction-setting, Bhīṣma (Pitāmaha) is delivering a didactic statement addressed to Indra (Sahasrākṣa), praising the enduring fruit of a particular dharmic course and emphasizing the power of one’s last desire at the time of death.