इन्द्र उवाच जानन् यो गामपहरेद् विक्रीयाच्चार्थकारणात्। एतद् विज्ञातुमिच्छामि क्व नु तस्य गतिर्भवेत्॥
Indra said I desire to know. O Grandfather, what the end is of his who consciously steals a cow or who sells one from motives of cupidity.
पितामह उवाच भक्षार्थं विक्रयार्थं वा येऽपहारं हि कुर्वते। दानार्थं ब्राह्मणार्थाय तत्रेदं श्रूयतां फलम्॥
The Grandfather said Hear of the consequences that befall those persons who steal a cow for killing her for food or selling her for money, or making a gift of her to a Brahmana.
विक्रयार्थं हि यो हिंस्याद् भक्षयेद् वा निरङ्कुशः। घातयानं हि पुरुषं येऽनुमन्येयुरर्थिनः॥ घातकः खादको वापि तथा यश्चानुमन्यते। यावन्ति तस्या रोमाणि तावद् वर्षाणि मज्जति॥
He who, without being governed by the restrains of the Scriptures, sells a cow, or kills one, or eats the flesh of a cow, or they who, for the sake of money, allow a person to kill kine, all these, viz., he that kills, he that eats, and he that allows the destriction, rot in hell for as many years as there are hairs on the body of the cow so killed.
ये दोषा यादृशाश्चैव द्विजयज्ञोपघातके। विक्रये चापहारे च ते दोषा वै स्मृताः प्रभो॥
O you of great power, those sins and those kinds of faults that have been said to attach to one which obstructs a Brahmana's sacrifice, are said to attach to the sale and the theft of kine.
अपहत्य तु यो गां वै ब्राह्मणाय प्रयच्छति। यावद् दानफलं तस्यास्तावन्निरयमृच्छति॥
That man who having stolen a cow makes a gift of her to a Brahmana, enjoys happiness in Heaven as the reward of the gift but suffers misery in Hell for the sin of theft for the same period.
सुवर्णं दक्षिणामाहुर्गोप्रदाने महाद्युते! सुवर्णं परमित्युक्तं दक्षिणार्थमसंशयम्॥
Gold has been said to form the present, O you of great splendour, in gifts of kine. Indeed, gold has been said to be the best present in all sacrifices.
गोप्रदानात् तारयते सप्त पूर्वांस्तथा परान्। सुवर्णं दक्षिणां कृत्वा तावद्विगुणमुच्यते॥
By making a gift of kine one is said to rescue his ancestors to seventh degree as also his descendants to the seventh degree. By giving away kine with the presents of gold, one rescues his ancestors and descendants of double the number.
सुवर्णं परमं दानं सुवर्णं दक्षिणा परा। सुवर्णं पावनं शक्र पावनानां परं स्मृतम्॥
The gift of gold is the best of gifts. Gold is, again, the best present. Gold is a great purifier. O Shakra, and is, indeed, the best of all purifying objects.
कुलानां पावनं प्राहुर्जातरूपं शतक्रतो। एषा मे दक्षिणा प्रोक्ता समासेन महाद्युते॥
O you of a hundred sacrifices, gold has been said to be the purifier of the entire family of him who gives it away. I have thus, O you of great splendour, told you in brief of Dakshina.
भीष्म उवाच एतत् पितामहेनोक्तमिन्द्राय भरतर्षभा इन्द्रो दशरथायाह रामायाह पिता तथा॥
Bhishma said This was said by the Grandfather to Indra, O chief of Bharata's race. Indra delivered it to Dasharatha, and Dasharatha in his turn to his son Rama.
राघवोऽपि प्रियभ्रात्रे लक्ष्मणाय यशस्विने। ऋषिभ्यो लक्ष्मणेनोक्तमरण्ये वसता प्रभो॥
Rama of Raghu's race gave it to his dear and illustrious brother Lakshmana. While living in the forest, Lakshmana imparted it to the Rishis.
पारम्पर्यागतं चेदमृषयः संशितव्रताः। दुर्धरं धारयामासू राजानश्चैव धार्मिकाः॥
It has then described from generation to generation, for the Rishis of rigid vows held it amongst themselves as also the pious kings of the Earth.
उपाध्यायेन गदितं मम चेदं युधिष्ठिर। य इदं ब्राह्मणो नित्यं वदेद् ब्राह्मणसंसदि॥ यज्ञेषु गोप्रदानेषु द्वयोरपि समागमे। तस्य लोका: किलाक्षय्या दैवतैः सह नित्यदा॥
My preceptor, O Yudhishthira, communicated it to me. That Brahmana who recites it every day in the conclaves of Brahmanas, in sacrifices, of at gifts of kine, or when two persons meet together, acquires hereafter many regions of unending happiness where he always lives with the celestials as his companions. The holy Brahman, the supreme Lord, had said so.