Shloka 4
Chapter 84: Brahmā’s Counsel on Tāraka, the Search for Agni, and the Genesis of Skanda
Kārttikeya
देवानामुपरिष्टाच्च गाव: प्रतिवसन्ति वै । दत्त्वा चैतास्तारयन्ते यान्ति स्वर्ग मनीषिण:
devānām upariṣṭāc ca gāvaḥ prativasanti vai | dattvā caitās tārayante yānti svargaṃ manīṣiṇaḥ ||
毗湿摩宣示：牛居于比诸天之界更高的境域。因此，智者以牛行施，便能自救于险厄而得升天界——使“施牛”（go-dāna）成为依达摩与慈悲而立的至上功德之行。
भीष्म उवाच
Educational Q&A
The verse teaches that gifting cows (go-dāna) is an exceptionally meritorious dharmic act: it is said to 'save' the donor and lead the wise to heaven, emphasizing charity joined with reverence for life and sustenance.
In Bhīṣma’s instruction on dharma (Anuśāsana Parva), he praises the spiritual status of cows and asserts that those who donate them gain salvific merit and attain svarga.