Viṣṇu-sahasranāma—Yudhiṣṭhira’s Inquiry and Bhīṣma’s Recitation (विष्णोर्नामसहस्रम्)
गवां शतसहसंत्रं च यो दद्याज्ज्येष्ठपुष्करे । न तद्धर्मफलं तुल्यमतिथिर्यस्य तुष्यति
Bhīṣma uvāca — gavāṁ śata-sahasraṁ ca yo dadyāj jyeṣṭha-puṣkare | na tad dharma-phalaṁ tulyam atithir yasya tuṣyati ||
Bhishma dijo: «Aunque un hombre regalara cien mil vacas en Jyeṣṭha-Puṣkara, el mérito religioso de ese acto no es igual al mérito de aquel cuyo huésped queda verdaderamente satisfecho con el servicio que le ofrece.»
भीष्म उवाच
The verse teaches that sincere hospitality—service that genuinely satisfies an atithi (guest)—yields greater dharma-phala than even enormous, prestigious acts of charity such as donating a hundred thousand cows at a famous tīrtha.
In the Anuśāsana Parva, Bhishma instructs Yudhiṣṭhira on dharma. Here he contrasts grand ritualized giving at a pilgrimage place with the immediate, personal duty of honoring guests, declaring the latter superior in spiritual merit.