Nṛga-upākhyāna: Brāhmaṇa-sva and the Consequence of Misappropriated Gift-Cattle (कृकलास-रूपे नृगोपाख्यानम्)
आपफस्तम्बश्न मेधावी शड्खश्न लिखितस्तथा । महर्षिगौतमश्नापि तिलदानैर्दिवं गता:,परम बुद्धिमान महर्षि आपस्तम्ब, शंख, लिखित तथा गौतम--ये तिलोंका दान करके दिव्यलोकको प्राप्त हुए हैं
Āpastambaś ca medhāvī Śaṅkhaś ca Likhitas tathā | maharṣir Gautamaś cāpi tiladānaiḥ divaṃ gatāḥ ||
Bhīṣma said: The supremely wise sage Āpastamba, and also Śaṅkha and Likhita, and the great seer Gautama as well—by the gift of sesame seeds (tila-dāna) attained heaven. The teaching is that even a simple, prescribed act of charity, when done with faith and propriety, becomes a powerful means to spiritual merit and higher worlds.
भीष्म उवाच
That tila-dāna (donation of sesame seeds), a modest but dharmically praised gift, can yield great spiritual merit; the verse reinforces the ethical power of charity performed according to dharma.
Bhīṣma is instructing on dharma and the fruits of charitable acts, citing revered sages—Āpastamba, Śaṅkha, Likhita, and Gautama—as exemplars who attained heaven through the merit of sesame-seed donation.