Vasiṣṭha on Saṃsāra, Guṇas, and Misattributed Agency
Mahābhārata 12.292
श्रेष्ठ पुरुषको दिया हुआ दान और श्रेष्ठ पुरुषसे प्राप्त हुआ प्रतिग्रह--इन दोनोंका महत्त्व बराबर है तो भी इन दोनोंमेंसे ब्राह्मणके लिये प्रतिग्रह स्वीकार करनेकी अपेक्षा दान देना अधिक पुण्यमय माना गया है ।।
śreṣṭha-puruṣa-kṛtaṃ dānaṃ śreṣṭha-puruṣāt prāptaḥ pratigrahaś ca—ubhayor api mahattvaṃ samānam; tathāpi brāhmaṇasya pratigraha-grahaṇāt dānaṃ kartum adhikaṃ puṇyam iti manyate. nyāyāgataṃ dhanaṃ caiva nyāyenaiva vivardhitam | saṃrakṣyaṃ yatnam āsthāya dharmārtham iti niścayaḥ ||
Parāśara teaches that a gift given by a noble person and a gift received from a noble person are equal in significance; yet for a brāhmaṇa, giving is regarded as more meritorious than accepting gifts. Wealth obtained by just means and increased by just means should be carefully safeguarded with effort, with the firm resolve that it is to be used for dharma—this is the settled conclusion of the dharmaśāstras.
पराशर उवाच
Even if giving and receiving from the virtuous are both weighty, a brāhmaṇa is praised more for giving than for accepting; and wealth should be earned and grown by just means, then carefully preserved and directed toward dharma.
In Śānti Parva’s instruction on dharma, Parāśara speaks as a teacher, laying down ethical guidance about gifts, the propriety of accepting them, and the righteous acquisition and use of wealth.