इति पञ्चविध॑ दान पुण्यकीर्तिविवर्धनम् । यथाशकत्या प्रदातव्यमेवमाह प्रजापति:
iti pañcavidhaṁ dānaṁ puṇyakīrtivivardhanam | yathāśaktyā pradātavyam evam āha prajāpatiḥ ||
Bhīṣma said: “Thus, this fivefold form of giving increases both merit and good renown. One should give according to one’s capacity—so declared Prajāpati.”
भीष्म उवाच
Charity (dāna), especially understood here as fivefold, is a dharmic act that increases both spiritual merit (puṇya) and honorable reputation (kīrti). It should be practiced in proportion to one’s means (yathāśaktyā), emphasizing sincerity and capacity rather than display.
In Anuśāsana Parva, Bhīṣma continues his instruction on dharma, summarizing a teaching about the value of giving. He cites Prajāpati as an authoritative source, reinforcing that the prescribed approach to charity is to give according to one’s ability.