दानफलप्रकरणम् — उपानहदानं, तिलदानं, भूमिदानं, गोदानं, अन्नदानं च
Gifts and Their Stated Results: Footwear, Sesame, Land, Cows, and Food
इष्टवा क्रतुशतेनाथ महता दक्षिणावता । मघवा वागििदां श्रेष्ठ पप्रच्छेदं बृहस्पतिम्
iṣṭvā kratuśatena atha mahatā dakṣiṇāvatā | maghavā vāgidāṁ śreṣṭhaṁ papracchedam bṛhaspatim ||
Bhīṣma dijo: Tras realizar cien grandes sacrificios, cada uno acompañado de abundantes y apropiados dones (dakṣiṇā), Maghavān (Indra) se acercó a Bṛhaspati—el más eminente entre los sabios en el arte de la palabra—y le preguntó así acerca de este asunto.
भीष्म उवाच
Ritual achievement and power are not presented as self-sufficient; even Indra, after immense sacrificial merit, turns to a true teacher for ethical clarity. The verse highlights humility before wisdom and the primacy of right counsel in dharma.
Bhishma introduces a frame-story: Indra has completed a hundred richly endowed sacrifices and then approaches Bṛhaspati, the gods’ preceptor, to ask a specific question—setting up Bṛhaspati’s forthcoming instruction.