Śrāddha-Kalpa: Pitṛ-Pūjā and Tithi-Phala (श्राद्धकल्पः पितृपूजा च तिथिफलम्)
सब दक्षिणाओंमें सुवर्णका ही विधान है; अतः जो सुवर्ण दान करते हैं, वे सब कुछ दान करनेवाले होते हैं ।।
bhīṣma uvāca | sarva-dakṣiṇāsu suvarṇasyaiva vidhānaḥ; ataḥ ye suvarṇaṃ dadati te sarvaṃ dadati || devatās te prayacchanti ye suvarṇaṃ dadaty atha | agnir hi devatāḥ sarvāḥ suvarṇaṃ ca tad-ātmakam ||
Bhishma dit : Parmi toutes les rétributions sacrificielles et les dons, l’or est tout particulièrement prescrit ; ainsi, ceux qui donnent de l’or sont tenus pour avoir tout donné. En vérité, on dit que celui qui offre de l’or offre aux dieux eux-mêmes — car le Feu (Agni) contient en lui toutes les divinités, et l’or est de la même nature et de la même forme que le Feu.
भीष्म उवाच
Gold-giving is praised as a supreme form of dāna and dakṣiṇā: because gold is identified with Agni, and Agni is said to contain all deities, donating gold is symbolically equivalent to honoring all gods and thus counts as an all-encompassing gift.
In Anuśāsana Parva’s instruction on dharma, Bhishma continues advising on the ethics and fruits of giving. Here he elevates suvarṇa-dāna by linking it to yajña symbolism: gold is treated as the essence/form of sacrificial Fire, so its donation carries broad religious and moral merit.