Tilā-Dāna, Dīpa-Dāna, and Nitya-Jalapradāna
Yama–Brāhmaṇa Saṃvāda) | तिलदान-दीपदान-नित्यजलप्रदान (यम-ब्राह्मण संवाद
पितृन् देवांश्न प्रीणाति प्रेत्य चानन्त्यमश्रुते । न च दुर्गाण्यवाप्रोति स्वर्गलोक॑ च गच्छति,जो विशाखा नक्षत्रमें गाड़ी ढोनेवाले बैल, दूध देनेवाली गाय, धान्य, वस्त्र और प्रासंगसहित शकट दान करता है, वह देवताओं और पितरोंको तृप्त कर देता है तथा मृत्युके पश्चात् अक्षय सुखका भागी होता है। वह जीते जी कभी संकटमें नहीं पड़ता और मरनेके बाद स्वर्गलोकमें जाता है
pitṝn devāṁś ca prīṇāti pretya cānantyam aśnute | na ca durgāṇy avāpnoti svargalokaṁ ca gacchati ||
Narada says: One who offers such a gift gladdens both the ancestors and the gods. After death he attains unending reward; while living he does not fall into distress, and upon departing this world he goes to heaven.
नारद उवाच
Charitable giving, performed as dharma, generates merit that benefits both the divine and ancestral spheres, protects the giver from worldly distress, and leads to heavenly attainment after death.
Narada is describing the fruits of a particular act of dāna (gift-giving). He states its results in two domains: immediate protection from hardships in this life and an unending, heavenly reward after death, along with the satisfaction of gods and ancestors.