Shloka 14
गोशकृन्माहात्म्य-प्रश्नः (On the Merit of Cow-Dung and the Abode of Śrī) / Inquiry into the Sanctity of Cow-Dung
महर्षि वशिष्ठका राजा सौदाससे गौओंका माहात्म्य-कथन युवानमिन्द्रियोपेतं शतेन शतयूथपम् । गवेन्द्रं ब्राह्मणेन्द्राय भूरिशंगमलड्कृतम्
yuvānam indriyopetaṁ śatena śatayūthapam | gavendraṁ brāhmaṇendrāya bhūriśaṅgam alaṅkṛtam ||
毗湿摩说道：“噬敌如火的国王啊！凡将一头雄壮的公牛——年少健全、诸根完备、统领百群、巨角巍然——加以装饰，并与一百头母牛一同布施给通晓吠陀的净学婆罗门（śrotriya）者，必得大福大富。每当他们在此世再度出生，便屡屡分得丰厚的权势与财富。”
भीष्म उवाच
Educational Q&A
That properly performed dāna—especially gifting valuable cattle (a prime bull with cows) to a worthy, Veda-learned brāhmaṇa—produces lasting puṇya, manifesting as prosperity and high status repeatedly across future births.
Bhīṣma is instructing the king on the greatness of go-dāna (cow-gifting). He describes the ideal gift (a young, fully sound, decorated herd-leading bull along with a hundred cows) and states the karmic result: recurring worldly prosperity whenever the donor is reborn.