Śrāddha-Kalpa: Pitṛ-Pūjā and Tithi-Phala (श्राद्धकल्पः पितृपूजा च तिथिफलम्)
कस्माच्च पावन श्रेष्ठ भूमेगों भ्यक्ष काउ्चनम् । परम॑ दक्षिणार्थ च तद् ब्रवीहि पितामह
Yudhiṣṭhira uvāca: kasmāc ca pāvanaśreṣṭhaṁ bhūmeḥ gobhyaś ca kāñcanam | paramaṁ dakṣiṇārthaṁ ca tad bravīhi pitāmaha ||
Yudhiṣṭhira dit : «Grand-père, pourquoi l’or est-il tenu pour plus purifiant et supérieur même à la terre et aux vaches ? Et pourquoi le regarde-t-on comme la dakṣiṇā la plus éminente ? Je t’en prie, explique-le-moi.»
युधिछिर उवाच
The verse frames an inquiry into dāna-dharma: what makes a gift spiritually purifying and why certain gifts—especially gold—are treated as preeminent for dakṣiṇā. It sets up an ethical discussion on merit, purity, and the proper means of supporting sacred and social duties through giving.
In the Anuśāsana Parva’s instruction on dharma, Yudhiṣṭhira respectfully questions Pitāmaha Bhīṣma, asking him to explain the traditional valuation of gold as superior in purity even compared to land and cows, and as the best form of dakṣiṇā.