तीर्थवंशोपदेशः
Tīrtha-vaṃśa Upadeśa: Instruction on the Fruits of Sacred Waters
सुवर्णस्य च दातारो गवां च भरतर्षभ | यानानां वाहनानां च ते नरा: स्वर्गगामिन:,भरतश्रेष्ठ! जो सुवर्ण, गौ, पालकी और सवारीका दान करते हैं, वे मनुष्य स्वर्गलोकमें जाते हैं
suvarṇasya ca dātāro gavāṃ ca bharatarṣabha | yānānāṃ vāhanānāṃ ca te narāḥ svargagāminaḥ ||
Bhīṣma dit : Ô taureau parmi les Bharata, ceux qui donnent en aumône de l’or et des vaches, et qui offrent aussi des chars et des montures, atteignent les mondes célestes.
भीष्म उवाच
Generous charity—especially of high-value and socially sustaining gifts like gold, cows, and means of transport—creates great merit and is praised as a dharmic act leading to heavenly attainment.
In the Anuśāsana Parva’s instruction on dharma, Bhishma continues advising Yudhiṣṭhira, listing specific forms of dāna (gifts) and stating their फल (result): donors of gold, cows, and conveyances are said to reach Svarga.