अलोभोपाख्यानम् — शुनःसख-यातुधानी-संवादः
The Allegory of Non-Greed: Śunaḥsakha and the Yātudhānī
इत्येषा पुरुषश्रेष्ठ श्राद्धोत्पत्ति्यथागमम् | व्याख्याता पूर्वनिर्दिष्टा दानं वक्ष्याम्यत: परम्,प्रेत (मरे हुए पिता आदि) पिण्डके सम्बन्धसे प्रेतत्वके कष्टसे छुटकारा पा जाते हैं। पुरुषश्रेष्ठट यह मैंने शास्त्रके अनुसार तुम्हें पूर्वमें बताये श्राद्धकी उत्पत्तिका प्रसंग विस्तारपूर्वक बताया है। अब दानके विषयमें बताऊँगा
ity eṣā puruṣaśreṣṭha śrāddhotpattyathāgamam | vyākhyātā pūrvanirdiṣṭā dānaṁ vakṣyāmy ataḥ param ||
Bhīṣma said: “O best of men, thus I have explained—according to the traditional scriptural account—the origin and proper procedure of śrāddha, as I had indicated earlier. Now, next, I shall speak about the subject of charitable giving (dāna).”
भीष्म उवाच
Bhishma frames śrāddha as a practice grounded in āgama (authoritative tradition) and then transitions to dāna, implying that dharma is upheld both through correct ritual duty toward ancestors and through ethical generosity toward the living.
After completing his exposition on the origin and traditional procedure of śrāddha, Bhishma signals a new section of instruction, announcing that he will now explain the principles and practice of charitable giving (dāna).