Viṣṇu-sahasranāma—Yudhiṣṭhira’s Inquiry and Bhīṣma’s Recitation (विष्णोर्नामसहस्रम्)
उपानहौ च यो दद्यात् पात्रभूते द्विजोत्तमे । छत्रदाने सुखां छायां लभते परलोकग:
upānahau ca yo dadyāt pātrabhūte dvijottame | chatradāne sukhāṃ chāyāṃ labhate paralokagaḥ ||
Yama said: Whoever gives a pair of sandals to a worthy recipient—especially an excellent Brāhmaṇa—attains comfort in the next world; and by the gift of an umbrella one gains pleasant, cooling shade there.
यम उवाच
Practical gifts given with discernment to a worthy recipient (pātra), especially a virtuous brāhmaṇa, yield corresponding benefits in the afterlife: sandals bring comfort of travel and ease, and an umbrella brings protective, pleasant shade—symbolizing relief, shelter, and well-being earned through dāna.
In Anuśāsana Parva’s discourse on dāna-dharma, Yama speaks about the specific fruits of particular gifts. Here he states the merit gained by donating sandals and an umbrella, linking each donation to an analogous reward experienced in paraloka.