Śrāddha-Kalpa: Pitṛ-Pūjā and Tithi-Phala (श्राद्धकल्पः पितृपूजा च तिथिफलम्)
पृथिवीं गाश्च दत्त्वेह यच्चान्यदपि किंचन । विशिष्यते सुवर्णस्य दानं परमकं॑ विभो
pṛthivīṃ gāś ca dattvā iha yac cānyad api kiṃcana | viśiṣyate suvarṇasya dānaṃ paramakaṃ vibho ||
Bhīṣma said: Even after giving away the earth and cows here, and whatever else one may possess, the gift of gold stands out as the highest, O mighty one.
भीष्म उवाच
Among many forms of generosity—even immense gifts like land and cows—the donation of gold is singled out as especially eminent, implying its broad usefulness and capacity to uphold dharma by supporting recipients in varied needs.
In Anuśāsana Parva, Bhīṣma instructs Yudhiṣṭhira on dharma, particularly the ethics and hierarchy of gifts (dāna). Here he emphasizes the exceptional status of suvarṇa-dāna (gift of gold) compared to other major donations.