Śrāddha-Kalpa: Pitṛ-Pūjā and Tithi-Phala (श्राद्धकल्पः पितृपूजा च तिथिफलम्)
तदनन्तर कठोर व्रतका पालन करनेवाले भगवान् वसिष्ठने कहा--*परशुराम! अग्निके समान प्रकाशित होनेवाला सुवर्ण जिस प्रकार प्रकट हुआ है, वह सुनो ।।
tadanantaraṁ kaṭhora-vratakā-pālana-karṇevāle bhagavān vasiṣṭhena uvāca— paraśurāma! agni-samānaṁ prakāśitaṁ suvarṇaṁ yathā prakaṭaṁ bhavati, tat śṛṇu. phalaṁ dāsyati te yat tu dāne param iha ucyate. suvarṇaṁ yac ca yasmāc ca yathā ca guṇavattamam.
Thereafter, the blessed Vasiṣṭha—steadfast in the observance of severe vows—said: “Paraśurāma, listen to how gold, shining like fire, came to be manifested. I shall tell you of that which is declared here to yield the highest fruit in the act of giving: what gold is, from what it arises, and in what manner it becomes most excellent in qualities.”
भीष्म उवाच
The passage frames dāna (charitable giving) as an act whose merit depends on understanding the nature and excellence of what is given. Vasiṣṭha prepares to explain why gold is considered supremely fruitful in donation—its origin, its qualities, and the proper manner of regarding it—linking material gift to ethical intention and discernment.
Bhīṣma reports that Vasiṣṭha addresses Paraśurāma and begins an instructive account: he invites Paraśurāma to hear how radiant gold came to be manifested and announces that he will describe the supreme merit associated with gifting gold—what it is, where it comes from, and how it is best in qualities.