Nakṣatra-yoga-anusāreṇa Dāna-vidhiḥ
Gifts prescribed according to lunar mansions and yogas
गूढस्वाध्यायतपसो ब्राह्म॒णान् संशितव्रतान् । कृतैरावसशथैह्द्यै: सप्रेष्यै: सपरिच्छदै:
gūḍhasvādhyāyatapaso brāhmaṇān saṃśitavratān | kṛtair āvasathaiḥ hṛdyaiḥ sapreṣyaiḥ saparicchadaiḥ ||
Bhīṣma said: “(One should honor) Brāhmaṇas who are devoted to secret (i.e., inwardly disciplined) study of the Veda and austerity, and who are firm in their vows—by providing them with well-made, pleasing dwellings, along with attendants and the necessary furnishings.”
भीष्म उवाच
Dharma includes materially supporting disciplined, vow-observant Brāhmaṇas devoted to Vedic study and austerity—by offering dignified lodging and the practical means (attendants and furnishings) that enable their religious life.
In Bhīṣma’s instruction on righteous conduct and gifts, he specifies a form of meritorious giving: providing well-prepared residences and support-staff/resources to worthy Brāhmaṇas characterized by svādhyāya, tapas, and steadfast vows.