Go-dāna-phala-nirdeśa
Merit and Destinations from the Gift of Cows
क्रोधो हन्ति हि यद् दानं तस्माद् दानातू परं दम: । अदृश्यानि महाराज स्थानान्ययुतशो दिवि
bhīṣma uvāca | krodho hanti hi yad dānaṃ tasmād dānāt paraṃ damaḥ | adṛśyāni mahārāja sthānāny ayutaśo divi | kāmayānā mahats thānaṃ tasmād dānāt paraṃ damaḥ ||
Bhishma said: Anger destroys whatever merit a gift may have; therefore self-restraint (the power to curb anger and the senses) is held to be higher than giving. O great king, in heaven there are countless unseen abodes; sages and divine beings who long for the highest state depart from this world to those realms through the practice of self-restraint. Hence, self-restraint is superior to charity.
भीष्म उवाच
A gift loses its spiritual fruit if it is accompanied by anger; therefore the discipline that restrains anger and the senses (dama) is ethically and spiritually superior to charity.
In Bhishma’s instruction to the king in the Anushasana Parva, he ranks virtues and explains that self-restraint leads to higher, even heavenly, attainments, whereas anger can nullify the merit of otherwise good acts like giving.