Dharma-vyādha’s Analysis of Moral Decline and the Mahābhūta–Guṇa Schema (धर्मव्याधोपदेशः)
स निस्तरति दुर्गाणि स्वर्गलोक॑ च गच्छति । जो लोग कंधेपर जुआ उठानेमें समर्थ बलवान बैल ब्राह्मणोंको दान करते हैं, वे दुःख और संकटोंसे पार होकर स्वर्गलोकमें जाते हैं
sa nistarati durgāṇi svargalokaṃ ca gacchati |
Mārkaṇḍeya said: “He who makes such a gift crosses over hardships and perilous straits, and attains the world of heaven.” Here the merit praised is the donation to brāhmaṇas of strong oxen fit to bear the yoke, for dāna is upheld as a dharmic means to pass beyond suffering and win an auspicious destiny after death.
मार्कण्डेय उवाच
The verse teaches that dharmic charity—especially supporting brāhmaṇas through meaningful gifts—generates puṇya that helps one overcome life’s dangers and leads to attainment of Svarga.
Mārkaṇḍeya is describing the फल (result) of a particular form of dāna: the donor who gives strong, yoke-bearing oxen (as understood from the surrounding Hindi gloss) is said to pass beyond distress and reach the heavenly realm.