Shloka 28
नारद–असित (देवल) संवादः — भूतप्रभवाप्यय, इन्द्रिय-गुण-विवेक, क्षेत्रज्ञ-तत्त्व
बालै: शृज़्ेण पादेन सम्भवत्येव गौर्मखम् । एवं प्रत्येकश: सर्व यद् यदस्य विधीयते
bālaiḥ śṛṅgeṇa pādena sambhavaty eva gaur makham | evaṃ pratyekaśaḥ sarvaṃ yad yad asya vidhīyate, tat tat saṃgrahītavyam ||
迦毗罗说：“由母牛之毛、其角，乃至其蹄，祭祀之仪方得成就。故凡从牛身上所规定取用之物——各随其用——皆当如法收集并如法施行。因为这些都是祭祀之肢，而祭祀在吠陀（śruti）中被教示为维系世间秩序与安定的根本支柱。”
कपिल उवाच
Educational Q&A
Kapila emphasizes that yajña (sacrificial duty) is sustained through many small, prescribed contributions, symbolized by the cow’s various products and parts. The ethical point is disciplined adherence to what is enjoined—collecting and using each item appropriately—because sacrifice is presented as supporting the world’s stability and order.
In a didactic discourse within the Śānti Parva, Kapila explains how the cow is integrally connected to sacrificial practice. He states that even seemingly minor elements like hair, horn, and hoof have ritual utility, and therefore whatever is prescribed from the cow should be gathered and applied according to rule.