Description of the Rules for Charitable Gifts and Related Rites
Gaṅgā-māhātmya
पात्रां तरविशेषेण फलं चैवोत्तरोत्तरम् । विभवे सति यो मोहान्न कुर्याद्विधिविस्तरम् ॥ १८ ॥
pātrāṃ taraviśeṣeṇa phalaṃ caivottarottaram | vibhave sati yo mohānna kuryādvidhivistaram || 18 ||
Even if the recipient is not a specially qualified pātra, the fruit of giving still increases step by step according to the excellence of the gift. But one who, though able, out of delusion does not perform the rite fully and according to rule, does not attain the higher result.
Suta (narrating the teaching as part of the Uttara-Bhaga discourse on dāna and tīrtha-related dharma)
Vrata: none
Primary Rasa: shanta
Secondary Rasa: bhakti
It teaches that dharmic acts like dāna yield graded spiritual merit, but neglecting the prescribed procedure despite having resources diminishes the higher fruit of the act.
By stressing sincerity and completeness in dharmic offerings: when one has capacity, performing the act properly becomes an expression of reverence and disciplined devotion rather than careless, half-hearted practice.
Kalpa (ritual procedure) is implied: “vidhi-vistara” points to following the prescribed steps of a rite—how an act is to be performed, not merely that it is performed.