Shloka 22
गोशकृन्माहात्म्य-प्रश्नः (On the Merit of Cow-Dung and the Abode of Śrī) / Inquiry into the Sanctity of Cow-Dung
गोमत्या विद्यया धेनुं तिलानामभिमन्त्रय यः । सर्वरत्नमयीं दद्यान्न स शोचेत् कृताकृते
bhīṣma uvāca |
gomatyā vidyayā dhenuṃ tilānām abhimantrya yaḥ |
sarvaratnamayīṃ dadyān na sa śocet kṛtākṛte ||
毗湿摩说道：“凡以‘戈摩提’圣咒加持那以芝麻制成的‘芝麻牛’（仪式之供施），并将这被称为具足诸宝的芝麻牛布施给婆罗门者，便不再为已作或未作而忧悔；因为此施之功德，能除去对善业与恶业所生的悔恨。”
भीष्म उवाच
Educational Q&A
Bhishma teaches that properly consecrated charitable giving—here, the ritual gift of a sesame-cow empowered by the Gomati mantra—can relieve a person from remorse and anxiety about past good and bad actions, emphasizing dana as a dharmic means of purification and inner peace.
In Bhishma’s instruction on dharma, he describes a specific meritorious rite: consecrating a tiladhenu with the Gomati formula and donating it (as a jewel-endowed gift) to a Brahmin, stating the spiritual result as freedom from grief regarding one’s deeds and omissions.