धन-निरुक्ति तथा गालवस्य गुरुदक्षिणा-प्रसङ्गः
Etymology of Wealth and the Gurudakṣiṇā Predicament of Gālava
ऑपन-- मा छा अकाल त्रयोदशाधिकशततमो< ध्याय: ऋषभ पर्वतके शिखरपर महर्षि गालव और गरुड़की तपस्विनी शाण्डिलीसे भेंट तथा गरुड़ और गालवका गुरुदक्षिणा चुकानेके विषयमें परस्पर विचार नारद उवाच ऋषभस्य तत: शूड्रं निपत्य द्विजपक्षिणौ । शाण्डिलीं ब्राह्मणीं तत्र ददूशाते तपो5न्विताम्,नारदजी कहते हैं--तदनन्तर गालव और गरुड़ने ऋषभ पर्वतके शिखरपर उतरकर वहाँ तपस्विनी शाण्डिली ब्राह्मणीको देखा
nārada uvāca | ṛṣabhasya tataḥ śṛṅgaṃ nipatya dvijapakṣiṇau | śāṇḍilīṃ brāhmaṇīṃ tatra dadṛśāte tapo'nvitām ||
Narada said: Thereafter, Galava and Garuḍa descended upon the peak of Mount Ṛṣabha. There they beheld Śāṇḍilī, a Brahmin woman endowed with austerity.
नारद उवाच
The verse frames a dharmic inquiry: obligations—especially guru-dakṣiṇā—should be approached through humility, right counsel, and respect for ascetic wisdom (tapas), indicating that ethical action often requires guidance from the spiritually accomplished.
Narada narrates that Galava and Garuḍa arrive at the summit of Mount Ṛṣabha and see the ascetic Brahmin woman Śāṇḍilī, initiating the episode in which they consult about fulfilling (or settling) the matter of guru-dakṣiṇā.