कुण्डधारोपाख्यानम्
Kuṇḍadhāra-Upākhyāna: Dharma’s Superiority over Wealth and Desire
मीमांसित्वोभयं देवा: सममन्नमकल्पयन् । इस विषयमें प्राचीन वृत्तान्तोंको जाननेवाले लोग ब्रह्माजीकी गायी हुई गाथाका वर्णन किया करते हैं, जो इस प्रकार है--पहले देवतालोग श्रद्धाहीन पवित्र और पवित्रतारहित श्रद्धालुके द्रव्यको यज्ञकर्मके लिये एक-सा ही समझते थे। इसी प्रकार वे कृपण वेदवेत्ता और महादानी सूदखोरके अन्नमें भी कोई अन्तर नहीं मानते थे। देवताओंने खूब सोच- विचारकर दोनों प्रकारके अन्नोंको समान निश्चित किया था
mīmāṃsitvobhayaṃ devāḥ samam annam akalpayan |
Bhishma said: After examining both sides, the gods determined that the food offered for sacrifice should be regarded as the same. In this connection, those who know the ancient traditions recount a verse sung by Brahmā: formerly the gods treated as equal, for sacrificial rites, the wealth of one who was faithless though outwardly pure and that of one who was faithful though lacking ritual purity; likewise, they saw no difference between the food of a miserly knower of the Veda and that of a great-giving usurer. Having carefully deliberated, the gods fixed both kinds of food as equivalent.
भीष्म उवाच
The passage highlights a tension between inner intention (śraddhā, ethical disposition) and external qualifications (ritual purity, social reputation). By saying the gods ‘made both foods equal’ after deliberation, it frames a debate about how offerings should be evaluated—whether by the giver’s inner faith, outward purity, learning, generosity, or moral taint (e.g., usury).
Bhīṣma introduces an old traditional account: people who know ancient lore cite a gāthā attributed to Brahmā. The gāthā reports that the gods, after considering two contrasting cases of donors and their food/wealth, decided to treat the offerings as equivalent for sacrificial purposes.