Shloka 33
Go-mahātmyam: Pavitrāṇāṃ Pavitraṃ
Cows and Ghee as Supreme Purifiers
हव्यं कव्यं तर्पणं शान्तिकर्म यान॑ वासो वृद्धबालस्यथ तुष्टि: । एतान् सर्वान् गोप्रदाने गुणान् वै दाता राजज्नाप्तुयाद् वै सदैव
Bhīṣma uvāca: havyaṃ kavyaṃ tarpaṇaṃ śāntikarma yānaṃ vāso vṛddhabālasya tathā tuṣṭiḥ | etān sarvān gopradāne guṇān vai dātā rājann āpnuyād vai sadaiva ||
毗湿摩说道：“以施牛之德，施主恒常获得与供奉诸神之供品（havya）、奉祭祖灵之仪（kavya）、以奠水等令其满足之行（tarpaṇa），以及息灾安宁之法事（śānti-karman）相应的功德。他亦得车乘与衣服之利，并得老人与孩童之欢悦。大王啊，这一切皆为施牛所具之德与果报；施者确实屡屡得之。”
भीष्म उवाच
Educational Q&A
Bhīṣma teaches that go-dāna (the gift of a cow) is a comprehensive act of charity whose merit is equivalent to multiple key ritual duties—offerings to gods and ancestors, tarpaṇa, and pacificatory rites—and it also yields practical and social benefits such as conveyance, clothing, and the well-being/contentment of vulnerable groups (elders and children).
In the Anuśāsana Parva’s instruction on dāna-dharma, Bhīṣma addresses the king (Yudhiṣṭhira) and enumerates the fruits of cow-giving, presenting it as a highly meritorious and socially sustaining gift.