दानफलप्रकरणम् — उपानहदानं, तिलदानं, भूमिदानं, गोदानं, अन्नदानं च
Gifts and Their Stated Results: Footwear, Sesame, Land, Cows, and Food
मघवोवाच भगवन् केन दानेन स्वर्गत: सुखमेधते । यदक्षयं महार्घ च तद् ब्रूहि वदतां वर
maghavovāca bhagavan kena dānena svargataḥ sukham edhate | yad akṣayaṁ mahārgha ca tad brūhi vadatāṁ vara ||
Maghavān (Indra) berkata: “Wahai Bhagavan, yang terbaik di antara para penutur! Dengan sedekah apakah kebahagiaan seorang pemberi bertambah bahkan melampaui kebahagiaan surga? Katakan kepadaku sedekah yang pahalanya tak binasa dan bernilai paling tinggi.”
भीष्म उवाच
The verse frames a dharma-inquiry: among acts of giving, which dāna yields the highest, imperishable (akṣaya) fruit—so valuable that it surpasses even heavenly enjoyment. It sets up the principle that not all charity is equal; intention, worthiness, and the nature of the gift determine enduring merit.
Indra (Maghavan) poses a question to a revered authority addressed as “Bhagavan,” requesting instruction on the supreme form of charity—one whose reward is inexhaustible and of the greatest significance.