Shloka 27
Go-dāna-stuti and Ghṛta-Japa
Praise of cow-gift and ghee-centered recitation
तथा राजा पृथुकर्मा दिलीपो दिवं प्राप्तो गोप्रदानैरविधिज्ञ: । यज्जैदनिस्तपसा राजधर्म- मॉन्धाताभूद् गोप्रदानैश्व युक्ता:
bhīṣma uvāca | tathā rājā pṛthukarmā dilīpo divaṃ prāpto gopradānair avidhijñaḥ | yajjaiś ca dānais tapasā rājadharmair māndhātābhūd gopradānaiś ca yuktaḥ | uśīnaraḥ viśvagas ca nṛgaḥ bhagīrathaḥ suvikhyātaḥ yuvanāśvakumāraḥ mahārājo māndhātā rājā mucukundaḥ bhūridyumnaḥ niṣadhanareśo nalaḥ somakaḥ purūravāḥ cakravartī bharataḥ | yeṣāṃ vaṃśe bhavantaḥ sarve rājānaḥ bhāratāḥ ity ucyante | daśarathanandano vīraḥ śrīrāmaḥ anye ca vikhyātakīrtayo nareśāḥ tathā mahākarmā rājā dilīpaḥ | ete sarve vidhijñā nṛpā gōdānena svargalokaṃ prāptāḥ | rājā māndhātā tu yajña-dāna-tapasā rājadharma-gopradānādibhiḥ sarvaiḥ śreṣṭhaguṇaiḥ sampannaḥ āsīt ||
毗湿摩说道：“同样，功业宏大的帝王底利波（Dilīpa）亦以施牛而得升天。曼陀诃多（Māndhātṛ）则具足祭祀、布施、苦行、王者之职分，尤以施牛为要。故乌施那罗、毗湿伽、尼利伽、婆吉罗陀、优婆那湿婆之名子、大王曼陀诃多、牟遮军陀王、布利提优摩那、尼沙陀之主那罗、娑摩迦、普鲁罗婆娑，以及转轮圣王婆罗多——其后裔诸王皆称‘婆罗多族’（Bhārata）——并达沙罗陀之子、英勇的圣罗摩（Śrī Rāma），以及其他声名显赫的君王与大业之王底利波：凡此通晓正法之王，皆以施牛之功德而至天界。曼陀诃多尤为圆满，具足至上诸德：祭祀、布施、苦行、王道之责与施牛之行。”
भीष्म उवाच
Educational Q&A
Bhīṣma presents cow-gifting (go-dāna) as a premier royal charity that, when performed in accordance with proper norms and alongside yajña, dāna, tapas, and rājadharma, leads to great merit and the attainment of heaven; exemplary kings are cited to model this ethical ideal.
In his instruction on dharma, Bhīṣma lists renowned kings—Dilīpa, Māndhātṛ and others—who are said to have reached svarga through righteous giving, especially go-dāna, thereby reinforcing to the listener that ideal kingship is measured by disciplined duty and generous support of society.