Shloka 11
गोशकृन्माहात्म्य-प्रश्नः (On the Merit of Cow-Dung and the Abode of Śrī) / Inquiry into the Sanctity of Cow-Dung
एकां च दशगुर्दद्याद् दश दद्याच्च गोशती । शतं सहस्गुर्दद्यात् सर्वे तुल्यफला हि ते
ekāṃ ca daśagur dadyād daśa dadyāc ca gośatī | śataṃ sahasragur dadyāt sarve tulyaphalā hi te ||
毗湿摩说道：“有十牛者，当施一牛；有百牛者，当施十牛；有千牛者，当施百牛。此诸施果皆等同，因为功德以随力而施、按其比例而量。”
भीष्म उवाच
Educational Q&A
Charity should be proportionate to one’s resources; when a person gives according to capacity, the spiritual merit is considered equal in essence, because the ethical value lies in fair sacrifice rather than sheer quantity.
In the Anuśāsana Parva’s instruction on dharma, Bhīṣma teaches standards for dāna by giving a practical rule using cow-gifts: different owners give different amounts, yet all attain comparable fruit when the gift matches their means.