Gavāṃ Māhātmya — Go-dāna, Yajña-ādhāra, and Goloka
Brahmā–Indra–Surabhi Itihāsa
लोकेडस्मिन् दक्षिणानां च सर्वासां वयमुत्तमा: । भवेम न च लिप्येम दोषेणेति परंतप
loke 'smin dakṣiṇānāṃ ca sarvāsāṃ vayam uttamāḥ | bhavema na ca lipyema doṣeṇeti paraṃtapa ||
वसिष्ठ बोले—परंतप! इस लोक में समस्त दक्षिणाओं में हम ही श्रेष्ठ हों; पर किसी दोष से लिप्त न हों—यही मेरा वचन है।
वसिष्ठ उवाच
Even when receiving or being associated with the highest forms of dakṣiṇā (righteous gifts), one must remain free from moral fault; the value of a gift is inseparable from purity of conduct and intention.
Vasiṣṭha addresses a royal figure (called ‘Paraṃtapa’) while discussing dharma related to dakṣiṇā, emphasizing that eminence or entitlement in matters of gifts should not lead to ethical compromise or blame.