Dharma-vyādha’s Analysis of Moral Decline and the Mahābhūta–Guṇa Schema (धर्मव्याधोपदेशः)
सुवर्ण अग्निकी प्रथम संतान है। भूमि भगवान् विष्णुकी पत्नी है तथा गौएँ भगवान् सूर्यकी कन्याएँ हैं, अतः जो कोई सुवर्ण, गौ और पृथ्वीका दान करता है, उसके द्वारा तीनों लोकोंका दान सम्पन्न हो जाता है ।। परं हि दानान्न बभूव शाश्रचतं भव्यं त्रिलोके भवते कुतः पुनः । तस्मात् प्रधान परम हि दान वदन्ति लोकेषु विशिष्टबुद्धयः,त्रिलोकीमें दानसे बढ़कर शाश्वत पुण्यदायक कर्म दूसरा पहले कभी नहीं हुआ, अब कैसे हो सकता है? इसीलिये उत्तम बुद्धिवाले पुरुष संसारमें दानको ही सर्वोत्कृष्ट पुण्यकर्म बताते हैं
Mārkaṇḍeya uvāca: suvarṇam agneḥ prathamaṃ santānam; bhūmir bhagavato Viṣṇoḥ patnī; gāvaś ca bhagavataḥ Sūryasya kanyāḥ. ataḥ yaḥ kaścid suvarṇa-gō-pṛthivī-dānaṃ karoti, tena trayāṇām lokānāṃ dānaṃ sampannaṃ bhavati. paraṃ hi dānān na babhūva śāśvataṃ puṇyaṃ tri-loke; bhavate kutaḥ punaḥ? tasmāt pradhānaṃ paramaṃ hi dānam iti vadanti lokeṣu viśiṣṭa-buddhayaḥ.
Mārkaṇḍeya said: “Gold is said to be the first-born of Fire; the Earth is the consort of Lord Viṣṇu; and cows are the daughters of Lord Sūrya. Therefore, whoever gives in charity gold, cows, and land is regarded as having, in effect, given the three worlds. Indeed, in the three worlds no act has ever been known to yield a more enduring merit than giving—how could anything surpass it now? Hence, men of discerning intellect declare charity to be the foremost and highest of meritorious deeds.”
मार्कण्डेय उवाच
Charity (dāna), especially the gifting of gold, cows, and land, is presented as the highest and most enduring source of merit; it is symbolically equated with giving the ‘three worlds’ because these gifts are linked to major cosmic deities and principles.
In Mārkaṇḍeya’s discourse, he explains the sacred associations of gold, earth, and cows with Agni, Viṣṇu, and Sūrya, and uses that cosmological framing to argue that no other act surpasses dāna in lasting spiritual benefit.