वस्त्राभरणदातारो भक्तपानान्नदास्तथा । कुट॒म्बानां च दातार: पुरुषा: स्वर्गगामिन:
vastrābharaṇadātāro bhaktapānānnadās tathā | kuṭumbānāṃ ca dātāraḥ puruṣāḥ svargagāminaḥ ||
Bhīṣma said: Those men who give clothing and ornaments, and who also provide food, drink, and grain—and who further support the welfare and growth of other households—attain the heavenly worlds.
भीष्म उवाच
Generosity that meets essential human needs—clothing, ornaments (as support and dignity), meals, drinking water, and grain—and that strengthens other families is praised as a high form of dharma, yielding great spiritual merit and leading to heavenly attainment.
In the Anuśāsana Parva, Bhīṣma instructs Yudhiṣṭhira on dharma. Here he enumerates specific forms of dāna (charitable giving) and states their फल (result): those who give such support, especially aiding households, are said to become svargagāmin (attainers of heaven).