Go-dāna-phala-nirdeśa
Merit and Destinations from the Gift of Cows
दानैर्यज्ैश्ष विविधैस्तथा दान्ता: क्षमान्विता: | पाण्डुनन्दन! जितेन्द्रिय पुरुष सर्वत्र सम्पूर्ण मनचाही वस्तुएँ प्राप्त कर लेते हैं। वे अपनी तपस्या, पराक्रम, दान तथा नाना प्रकारके यज्ञोंसे स्वर्गलोकमें आनन्द भोगते हैं। इन्द्रियोंका दमन करनेवाले पुरुष क्षमाशील होते हैं ।।
dānād damo viśiṣṭo hi dadataḥ kiñcid dvijātaye | dānena krodham āpnoti damavān na kadācana ||
Bhishma said: Self-restraint is indeed superior to mere giving. For when a man gives even a little to a twice-born (a Brahmin), he may still fall into anger; but the man of restraint—one who has mastered his senses—never becomes angry. Therefore, control of the senses is higher than charity; and the giver who gives without anger attains the eternal worlds.
भीष्म उवाच
Bhishma teaches that inner discipline (dama)—especially freedom from anger—is a higher virtue than external acts like charity, because self-control purifies the giver and prevents merit from being tainted by wrath or pride.
In the Anushasana Parva’s instruction on dharma, Bhishma advises Yudhishthira (Pandunandana) about comparative virtues, arguing that sense-control and forbearance are superior to ritualized or socially visible merit such as giving gifts.