अहिंसयित्वा ब्रह्महत्याविधानम् / Brahmahatyā incurred without physical violence
जिनमें अभिमानका नाम नहीं है, जो सब कुछ सह लेते हैं, जिनका विचार दृढ़ है, जो जितेन्द्रिय, सम्पूर्ण प्राणियोंक हितकारी तथा सबके प्रति मैत्रीभाव रखनेवाले हैं, उनको दिया हुआ दान महान् फल देनेवाला है ।।
alubdhāḥ śucayo vaidyā hrīmantaḥ satyavādinaḥ | svakarmaniratā ye ca tebhyo dattaṃ mahāphalam ||
Bhīṣma sprach: Gaben, die man den Unhabgierigen, innerlich Reinen, wahrhaft Gelehrten, in ihrem Wandel Bescheidenen, in ihrer Rede Wahrhaftigen und in ihren rechten Pflichten Standhaften darbringt, tragen große Frucht. Am fruchtbarsten wird die Wohltätigkeit, wenn der Empfänger Selbstzucht, Lauterkeit und Treue zum Dharma verkörpert.
भीष्म उवाच
Charity bears the greatest merit when given to recipients of proven virtue—those who are non-greedy, pure, learned, modest, truthful, and devoted to their rightful duties. The moral quality of the recipient is presented as a key factor in the fruit of giving.
In the Anushasana Parva, Bhishma instructs Yudhishthira on dharma, including the ethics of dāna (gift-giving). Here he specifies the traits of worthy recipients and explains that gifts to such persons produce great results.