निःश्वस्य पितरो देवा यांति दातुः फलं न हि । तस्माद्युगेषु सर्वेषु दानमेव प्रदीयते
niḥśvasya pitaro devā yāṃti dātuḥ phalaṃ na hi | tasmādyugeṣu sarveṣu dānameva pradīyate
Suspirando, los Pitṛs y los Devas se retiran, pues no surge el fruto que el dador pretendía. Por ello, en todos los yugas, sólo la caridad (dāna) debe ofrecerse debidamente, conforme al dharma.
Mahākāla (contextual continuation within Adhyāya 40 dialogue)
Scene: Pitṛs and Devas, sighing, turn away as if the intended fruit did not manifest; the narrative resolves into a clear injunction: dāna must be given (properly) in every yuga.
Charity must be performed rightly so that Devas and Pitṛs are satisfied and the intended merit truly accrues.
No specific tīrtha is mentioned; the verse provides universal dharma instruction about dāna.
The prescription is to perform dāna consistently across all yugas, implying proper method so its phala is not lost.