Shloka 30
Go-mahātmyam: Pavitrāṇāṃ Pavitraṃ
Cows and Ghee as Supreme Purifiers
एवमव्यग्रवर्णानां कपिलानां महौजसाम् । प्रदाने प्रथम: कल्प: सर्वासामेव कीर्तित:,इस प्रकार कपिला गौएँ अत्यन्त तेजस्विनी और शान्त वर्णवाली हैं। इसीसे दानमें उन्हें सब गौओंसे प्रथम स्थान दिया गया है
evam avyagra-varṇānāṁ kapilānāṁ mahaujasām | pradāne prathamaḥ kalpaḥ sarvāsām eva kīrtitaḥ ||
毗湿摩说道：“因此，黄褐色的迦毗罗母牛（kapilā）——色泽宁和而具大光辉——被宣称为诸牛之首，最宜用于布施。故而在施舍之中，它们被列为第一等。”
भीष्म उवाच
Educational Q&A
In dāna-dharma (the ethics of gifting), not all gifts are treated as equal; Bhīṣma states that kapilā (tawny) cows, described as calm and radiant, are given the highest priority among cows for donation, indicating a hierarchy of auspiciousness and merit in charitable acts.
Bhīṣma, instructing on righteous conduct in the Anuśāsana Parva, explains the relative excellence of different cows in the context of gifting, and here concludes that kapilā cows are proclaimed foremost for donation.