Shloka 103
नारद–शुक संवादः
Impermanence, Svabhāva, and Śuka’s Resolve for Yoga
ददाति च नरश्रेष्ठ प्रतिगृह्लाति यच्च ह | ददात्यव्यक्त इत्येतत् प्रतिगृह्नाति तच्च वै
dadāti ca naraśreṣṭha pratigṛhṇāti yac ca ha | dadāty avyaktam ity etat pratigṛhṇāti tac ca vai ||
Bhishma said: O best of men, whatever is given and whatever is received—indeed, this is said to be the Unmanifest. That very Unmanifest also receives. The wise declare that Brahman to be eternal and purifying; therefore, knowing That, you too become purified. In the act of charity, the giver, the gift, the approval of the gift, and the receiver are all, in truth, the same Unmanifest Supreme Reality—It alone gives and It alone takes.
भीष्म उवाच
Educational Q&A
Bhishma teaches a non-dual vision of ethical action: in true understanding, the giver, the gift, the act of giving (including approving it), and the receiver are not ultimately separate; all are the Unmanifest Supreme Reality (Brahman/Paramatman). Knowing this purifies the mind and elevates charity from mere transaction to spiritual realization.
In the Shanti Parva, Bhishma instructs Yudhisthira on dharma after the war. Here he explains the inner metaphysical basis of dāna (charity), urging Yudhisthira to see the Supreme Reality as present in every role within the act of giving, thereby making the practice purifying and aligned with highest wisdom.