तस्मादिदं त्वहमपिब्रवीमि सुरसत्तमाः । नास्ति दानसमं किंचित्सत्यं सारस्वतो जगौ
tasmādidaṃ tvahamapibravīmi surasattamāḥ | nāsti dānasamaṃ kiṃcitsatyaṃ sārasvato jagau
সেয়েহে, হে দেৱশ্ৰেষ্ঠসকল, মইও এই কথা ঘোষণা কৰোঁ—দানৰ সমান একো নাই। সত্যই, সাৰস্বতে এই সত্যবচন ক’লে।
Narrator within the dialogue (immediately attributing the maxim to Sārasvata)
Listener: Devas / divine assembly
Scene: A divine speaker proclaims the supremacy of charity before an assembly of devas; a calm, luminous sabhā atmosphere with attentive listeners.
Charity (dāna) is presented as the foremost spiritual act, surpassing other merits.
No site is mentioned; the verse offers a universal dharma-teaching.
The prescription is general: practice dāna, as it is declared unequalled in producing merit.