गृहप्रासादविद्याभूगोकूपप्राणहाटकम् । एतान्युत्तमदानानि उत्तमद्रव्यदानतः
gṛhaprāsādavidyābhūgokūpaprāṇahāṭakam | etānyuttamadānāni uttamadravyadānataḥ
ઘર, પ્રાસાદ, વિદ્યાદાન, ભૂમિ, ગાય, કૂવો, પ્રાણરક્ષા અને સોનું—આ ‘ઉત્તમ દાન’ છે; કારણ કે તે ઉત્તમ દ્રવ્યો અને જીવનાધારોનું દાન છે.
Sūta (Lomaharṣaṇa) addressing the sages (deduced from Māheśvarakhaṇḍa narrative convention)
Scene: A sequence of ‘excellent gifts’: a donor grants a house deed, a teacher instructs students (vidyā-dāna), a field boundary is marked (bhū-dāna), cows are gifted (go-dāna), a well is dug (kūpa), a physician rescues a life (prāṇa-dāna), and gold is offered (hāṭaka).
The highest charity is that which sustains life, knowledge, and livelihood—especially life-saving help and foundational resources like land, water, and cows.
No specific sacred place is named; the verse enumerates high-merit forms of dāna.
A list of ‘uttama’ (excellent) donations: housing, education, land, cows, wells, saving life, and gold.