Śrāddha-Kalpa: Pitṛ-Pūjā and Tithi-Phala (श्राद्धकल्पः पितृपूजा च तिथिफलम्)
ब्रह्मर्ष! एक दूसरी वस्तुका दान भी सुनो। वह वस्तु सबसे बढ़कर पावन है। उसका आकार अत्यन्त अद्भुत और दिव्य है तथा वह अग्निसे उत्पन्न हुई है ।।
Bhīṣma uvāca: Brahmarṣe! eka dvitīyā vastukā dānaṃ api śṛṇu. sā vastu sarvataḥ bṛhatī pāvanā. tasyā ākāraḥ atyanta-adbhutaḥ divyaś ca, sā ca agneḥ utpannā. dagdhvā lokān purā vīryāt sambhūtam iha śuśruma. suvarṇam iti vikhyātaṃ tad dadat siddhim eṣyasi.
Bhīṣma said: “O brahmarshi, hear also of another kind of gift. That object is supremely purifying above all. Its form is wondrous and divine, and it is born of fire. Its name is suvarṇa—gold. We have heard that in ancient times, after burning the worlds, fire—by its own potency—brought forth gold. By giving that, you will attain spiritual accomplishment (siddhi).”
भीष्म उवाच
Bhishma teaches that giving gold (suvarṇa-dāna) is exceptionally purifying and leads to siddhi—successful spiritual and moral fruition—because it is regarded as a divine substance born from Agni’s potency.
In his discourse on gifts and dharma, Bhishma addresses a brahmarshi and introduces another supreme form of charity: the donation of gold, supported by a mythic etiology that gold was manifested by Agni after burning the worlds.