Shloka 31
Go-mahātmyam: Pavitrāṇāṃ Pavitraṃ
Cows and Ghee as Supreme Purifiers
लोकमज्येष्ठा लोकवृत्तिप्रवृत्ता रुद्रोपेता: सोमविष्यन्दभूता: । सौम्या: पुण्या: कामदा: प्राणदाश्न गा वै दत्त्वा सर्वकामप्रद: स्थात्
lokam ajyeṣṭhā lokavṛtti-pravṛttā rudropetāḥ soma-viṣyanda-bhūtāḥ | saumyāḥ puṇyāḥ kāmadāḥ prāṇadāś ca gā vai dattvā sarva-kāma-pradaḥ syāt ||
毗湿摩说道：“牛乃世间至上的财富，勤于维系一切众生的生命与生计。鲁陀罗主（湿婆）与它们同住。它们由苏摩所流出的甘露而生，性情温和而清净——能赐予所求之福，甚至护持生命本身。因此，施牛之人被视为能成就一切愿望的施主。”
भीष्म उवाच
Educational Q&A
The verse elevates go-dāna (gift of cows) as a supreme form of charity because cows are portrayed as sustaining worldly life and livelihood; thus giving them is ethically framed as supporting society and is said to yield comprehensive spiritual and worldly benefits.
In the Anuśāsana Parva’s instruction on dharma, Bhīṣma teaches Yudhiṣṭhira about the greatness of gifts and vows; here he praises cows as sacred and life-sustaining and concludes that donating cows makes the donor a bestower of all desired goods.