Gopradāna-phalasaṃprāpti: Nāciketa’s Vision of Vaivasvata’s Realms (गोप्रदानफलसम्प्राप्तिः — नाचिकेतोपाख्यानम्)
न तस्मात् परम॑ दानं किंचिदस्तीति मे मन: । अन्नात् प्राणभृतस्तात प्रवर्तन्ते हि सर्वश:
na tasmāt paramaṁ dānaṁ kiñcid astīti me manaḥ | annāt prāṇabhṛtas tāta pravartante hi sarvaśaḥ ||
Bhishma bersabda: “Karena itu, menurut penilaianku, tiada anugerah yang lebih tinggi daripada ini. Wahai anakku, semua makhluk bernyawa yang menanggung hidup bergerak dan bertahan semata-mata karena makanan.”
भीष्म उवाच
Bhishma teaches that giving food (anna-dāna) is the highest form of charity because it directly sustains life; all beings depend upon food to live and function.
In the Anushasana Parva’s instruction on dharma, Bhishma is advising the listener about the hierarchy of gifts, asserting that no donation surpasses the gift of food since it supports the very breath and continuance of all creatures.