Śrāddha-Kalpa: Pitṛ-Pūjā and Tithi-Phala (श्राद्धकल्पः पितृपूजा च तिथिफलम्)
तन्निबोध महाबाहो सर्व निगदतो मम । 'सुवर्णका दान तुम्हें उत्तम फल देगा; क्योंकि वह दानके लिये सर्वोत्तम बताया जाता है। महाबाहो! सुवर्णका जो स्वरूप है
tan nibodha mahābāho sarvaṃ nigadato mama | suvarṇakā dānaṃ tubhyaṃ uttamaṃ phalaṃ dāsyati; yasmād dānārthe śreṣṭhatamaṃ prakīrtitam | mahābāho! suvarṇakā yad rūpaṃ, yasmāt sambhūtaṃ, yathā ca viśeṣa-guṇakārī, tat sarvaṃ te bravīmi—śṛṇu me |
Bhishma said: “Understand this, O mighty-armed one, as I tell you everything. The gift of gold will yield you the highest fruit, for it is proclaimed the best of gifts. O mighty-armed one, I shall explain in full what gold is like, from what it arises, and in what way it possesses special efficacy—listen to me.”
भीष्म उवाच
Bhishma teaches that giving gold (suvarṇa-dāna) is regarded as among the सर्वोत्तम (best) forms of charity, yielding ‘uttama phala’—a superior ethical and spiritual result—when done with the proper intention and understanding of its significance.
In the Anushasana Parva’s instruction on dharma, Bhishma addresses the listener (commonly Yudhiṣṭhira) and introduces a focused teaching: he will explain the nature, origin, and special efficacy of gold, to justify why gold-gifting is praised as an excellent dāna.