इतो दत्तेन जीवन्ति देवता: पितरस्तथा । तस्माद् दानानि देयानि ब्राह्मणेभ्यो विजानता,इस लोकमें ब्राह्मणको दान देनेसे देवता और पितर तृप्त होते हैं; इसलिये विद्वान् पुरुष ब्राह्मणको अवश्य दान दे
ito dattena jīvanti devatāḥ pitaras tathā | tasmād dānāni deyāni brāhmaṇebhyo vijānatā ||
Bhīṣma said: “By what is given here, the gods and likewise the ancestors are sustained and satisfied. Therefore, a discerning person should certainly make gifts—especially to Brāhmaṇas—knowing this to be a righteous support of the cosmic and ancestral order.”
भीष्म उवाच
Giving (dāna) is presented as a dharmic obligation: offerings made in this world sustain and gratify both the gods and the ancestors; hence the wise should give, particularly to Brāhmaṇas as worthy recipients.
In the Anuśāsana Parva, Bhīṣma instructs Yudhiṣṭhira on righteous conduct. Here he emphasizes the religious-ethical rationale for charity: gifts uphold reciprocal bonds with devas and pitṛs and thus should be practiced by the discerning.