Shloka 7
गवां शतसहसंत्रं च यो दद्याज्ज्येष्ठपुष्करे । न तद्धर्मफलं तुल्यमतिथिर्यस्य तुष्यति,जो मनुष्य बारह वर्षोतक प्रतिदिन एक-एक कपिला गौका दान करता है, हर महीनेमें निरन्तर सत्रयाग चलाता और ज्येष्ठपुष्कर तीर्थमें जाकर एक लाख गोदान करता है, उसके धर्मका फल उस मनुष्यके बराबर नहीं हो सकता, जिसके द्वारा की हुई सेवासे अतिथि संतुष्ट हो जाता है
Bhīṣma uvāca — gavāṁ śata-sahasraṁ ca yo dadyāj jyeṣṭha-puṣkare | na tad dharma-phalaṁ tulyam atithir yasya tuṣyati ||
Bhishma said: Even if a man were to give away a hundred thousand cows at Jyeṣṭha-Puṣkara, the religious merit from that act is not equal to the merit of one whose guest is truly satisfied by the service he offers.
भीष्म उवाच
Educational Q&A
The verse teaches that sincere hospitality—service that genuinely satisfies an atithi (guest)—yields greater dharma-phala than even enormous, prestigious acts of charity such as donating a hundred thousand cows at a famous tīrtha.
In the Anuśāsana Parva, Bhishma instructs Yudhiṣṭhira on dharma. Here he contrasts grand ritualized giving at a pilgrimage place with the immediate, personal duty of honoring guests, declaring the latter superior in spiritual merit.