Adhyāya 60: Dāna vs. Yajña—Royal Giving, Protection, and Karmic Share
“जो मनुष्य स्वाध्यायशील और सदाचारी ब्राह्मणको सर्वगुणसम्पन्न गृह और शय्या आदि गृहस्थीके सामान देता है, उसे उत्तर कुरुदेशमें निवास प्राप्त होता है ।।
vaiśampāyana uvāca — yo manuṣyaḥ svādhyāyaśīlaḥ sadācāraś ca brāhmaṇaṃ sarvaguṇasampannaṃ gṛhaśayyādīni gṛhasthī-sāmāni dadāti, sa uttarakurudeśe nivāsaṃ prāpnoti. dhuryapradānena gavāṃ tathā vai lokān avāpnoti naro vasūnām. svargāya cāhus tu hiraṇyadānaṃ tato viśiṣṭaṃ kanakapradānam.
Dijo Vaiśampāyana: El hombre que, con reverencia, provee a un brāhmaṇa instruido y de recta conducta—dotado de todas las virtudes—con una casa, un lecho y demás enseres domésticos, se dice que obtiene morada en la tierra de Uttara-Kuru. Al donar bueyes de tiro y vacas, una persona alcanza los mundos de los Vasus. La dádiva de ornamentos de oro se declara conducente al cielo, y el don de oro puro, bien refinado, se describe como de fruto aún más excelso.
वैशम्पायन उवाच
The passage ranks forms of dāna (charitable giving) by their spiritual fruit: supporting a learned, virtuous Brāhmaṇa with essential household provisions yields exalted residence (Uttara-Kuru); gifting cattle and draught animals grants the Vasus’ realms; gifting gold leads to heaven, and gifting pure refined gold is praised as even more meritorious.
Within Anuśāsana Parva’s instruction on dharma, Vaiśampāyana continues a didactic enumeration of donations and their results, describing specific gifts (household support, cattle, gold) and the corresponding heavenly or ideal destinations they are believed to secure.