Shloka 27

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.”

इतःfrom here/from this (act/source)
इतः:
Apadana
TypeIndeclinable
Rootइतः (अव्यय)
दत्तेनby/with what is given; by a gift
दत्तेन:
Karana
TypeNoun
Rootदत्त (√दा)
FormNeuter, Instrumental, Singular
जीवन्तिlive; subsist
जीवन्ति:
TypeVerb
Root√जीव्
FormPresent, Third, Plural, Parasmaipada
देवताःthe deities
देवताः:
Karta
TypeNoun
Rootदेवता
FormFeminine, Nominative, Plural
पितरःthe ancestors (manes)
पितरः:
Karta
TypeNoun
Rootपितृ
FormMasculine, Nominative, Plural
तथाalso; likewise
तथा:
TypeIndeclinable
Rootतथा (अव्यय)
तस्मात्therefore; from that reason
तस्मात्:
TypeIndeclinable
Rootतद्
दानानिgifts; acts of giving
दानानि:
Karma
TypeNoun
Rootदान
FormNeuter, Nominative, Plural
देयानिto be given; should be given
देयानि:
TypeAdjective
Rootदेय (√दा)
FormNeuter, Nominative, Plural
ब्राह्मणेभ्यःto the Brahmins
ब्राह्मणेभ्यः:
Sampradana
TypeNoun
Rootब्राह्मण
FormMasculine, Dative, Plural
विजानताby one who knows; by the wise
विजानता:
Karana
TypeAdjective
Rootविजानत् (वि + √ज्ञा)
FormMasculine/Neuter, Instrumental, Singular

भीष्म उवाच

B
Bhishma
D
Devas
P
Pitaras (ancestors)
B
Brahmanas

Educational Q&A

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.