Śrāddha-Kalpa: Pitṛ-Pūjā and Tithi-Phala (श्राद्धकल्पः पितृपूजा च तिथिफलम्)
सब दक्षिणाओंमें सुवर्णका ही विधान है; अतः जो सुवर्ण दान करते हैं, वे सब कुछ दान करनेवाले होते हैं ।।
bhīṣma uvāca | sarva-dakṣiṇāsu suvarṇasyaiva vidhānaḥ; ataḥ ye suvarṇaṃ dadati te sarvaṃ dadati || devatās te prayacchanti ye suvarṇaṃ dadaty atha | agnir hi devatāḥ sarvāḥ suvarṇaṃ ca tad-ātmakam ||
Bhishma said: In all sacrificial fees and gifts, gold is especially enjoined; therefore, those who give gold are regarded as having given everything. Indeed, those who give gold are said to be offering to the gods themselves—because Fire embodies all the deities, and gold is of the very nature and form of Fire.
भीष्म उवाच
Gold-giving is praised as a supreme form of dāna and dakṣiṇā: because gold is identified with Agni, and Agni is said to contain all deities, donating gold is symbolically equivalent to honoring all gods and thus counts as an all-encompassing gift.
In Anuśāsana Parva’s instruction on dharma, Bhishma continues advising on the ethics and fruits of giving. Here he elevates suvarṇa-dāna by linking it to yajña symbolism: gold is treated as the essence/form of sacrificial Fire, so its donation carries broad religious and moral merit.