गोमहात्म्य-प्रश्नोत्तरम्
Saudāsa–Vasiṣṭha on the Purifying Power of Cows
मनुष्य गोदान करनेसे अपनी सात पीढ़ी पहलेके पितरोंका और सात पीढ़ी आगे आनेवाली संतानोंका उद्धार करता है; किंतु यदि उसके साथ सोनेकी दक्षिणा भी दी जाय तो उस दानका फल दूना बताया गया है ।। सुवर्ण परमं दान॑ सुवर्ण दक्षिणा परा । सुवर्ण पावनं शक्र पावनानां परं स्मृतम्,क्योंकि इन्द्र! सुवर्णका दान सबसे उत्तम दान है। सुवर्णकी दक्षिणा सबसे श्रेष्ठ है, तथा पवित्र करनेवाली वस्तुओंमें सुवर्ण ही सबसे अधिक पावन माना गया है
suvarṇaṃ paramaṃ dānaṃ suvarṇa-dakṣiṇā parā | suvarṇaṃ pāvanaṃ śakra pāvanānāṃ paraṃ smṛtam ||
Bhīṣma said: “The gift of gold is declared the highest of gifts, and a gold honorarium (dakṣiṇā) is the finest accompaniment to charity. O Śakra (Indra), gold is regarded as a purifier—indeed, among things that purify, it is remembered as the most purifying. In this ethical context, the teaching elevates generosity not merely as a social act but as a spiritually efficacious discipline, whose merit is intensified when the gift is made with fitting dakṣiṇā.”
पितामह उवाच
The verse teaches that giving gold is considered the supreme form of charity, and that adding an appropriate dakṣiṇā elevates the gift’s completeness and merit; gold is also praised as the most powerful purifier among purifying substances.
In Anuśāsana Parva, Bhīṣma (Pitāmaha) instructs Yudhiṣṭhira on dharma, especially the ethics and fruits of dāna. Here he addresses Śakra (Indra) in a laudatory formulation while emphasizing the exceptional spiritual efficacy of suvarṇa-dāna and suvarṇa-dakṣiṇā.