Shloka 23
Suvarṇa-dāna: Kārttikeya’s Origin and the Defeat of Tāraka (सुवर्णदान-प्रसङ्गे कार्त्तिकेय-उत्पत्ति तथा तारकवधः)
गवां देवोपरिष्टाद्धि समाख्यातं शतक्रतो । एता हि वरदत्ताश्न वरदाक्षापि वासव
gavāṁ devo pariṣṭād dhi samākhyātaṁ śatakrato | etā hi varadattāś ca varadāś cāpi vāsava ||
毗湿摩说道：“噢，百祭者（因陀罗）！已宣示母牛居于甚至高于诸神之位。依你所问，我已说明母牛何以安住于高过诸天的境界。并且，噢，婆娑婆！这些母牛自身已受恩赐；当其欢悦时，也具赐福于他人的能力。”
भीष्म उवाच
Educational Q&A
The verse elevates the cow as a uniquely sacred being: cows are portrayed as occupying a status higher than even the gods, and as possessing spiritual potency—having received boons and being capable of granting boons when pleased—thereby encouraging reverence, protection, and ethical conduct toward them.
Bhishma is answering Indra’s inquiry. He states that tradition proclaims cows to dwell in a realm above the gods, explains this in response to Indra’s question, and adds that cows are both recipients and bestowers of boons, emphasizing their extraordinary sanctity.