Śrāddha-Kalpa: Pitṛ-Pūjā and Tithi-Phala (श्राद्धकल्पः पितृपूजा च तिथिफलम्)
सुवर्णमेव सर्वासु दक्षिणासु विधीयते । सुवर्ण ये प्रयच्छन्ति सर्वदास्ते भवन्त्युत
suvarṇam eva sarvāsu dakṣiṇāsu vidhīyate | suvarṇaṃ ye prayacchanti sarvadāste bhavanty uta ||
Bhishma said: “Among all forms of sacrificial gifts (dakṣiṇā), gold is especially enjoined. Those who give gold become, indeed, perpetual donors—ever established in the merit and disposition of giving.”
भीष्म उवाच
Gold is presented as a foremost and widely sanctioned form of dakṣiṇā; giving it cultivates a lasting identity as a giver, implying enduring merit and a stable ethical habit of generosity.
In the Anuśāsana Parva’s instruction on dharma, Bhīṣma continues advising on dāna and proper gifts; here he highlights suvarṇa (gold) as a particularly prescribed dakṣiṇā and praises those who give it as constant benefactors.