Suvarṇa-janma and Dakṣiṇā-Māhātmya
Origin and Supremacy of Gold as Ritual Fee
भीष्म उवाच वरमिदमिति भूमिदो विचिन्त्य प्रवरमृषेर्वचनं ततो महात्मा । व्यसृजत नियतात्मवान् द्विजेभ्य: सुबहु च गोधनमाप्तवांश्व लोकान्
bhīṣma uvāca varam idam iti bhūmido vicintya pravaram ṛṣer vacanaṃ tato mahātmā | vyasṛjat niyatātmavān dvijebhyaḥ subahu ca godhanam āptavāṃś ca lokān ||
Bhīṣma berkata: Setelah merenungkan sabda luhur sang resi, sang mahatma—pemberi tanah, berhati terkendali—berpikir, “Inilah perbuatan yang sungguh utama,” lalu menganugerahkan kepada para Brahmana kekayaan berlimpah berupa ternak sapi. Oleh kebajikan itu ia meraih alam-alam yang mulia.
भीष्म उवाच
That disciplined, reflective charity—especially gifts supporting Brahmins such as cattle (and in context, land-giving)—is praised as an excellent dharmic act and is said to yield spiritual merit culminating in attainment of auspicious higher realms.
After hearing the sage’s eminent instruction (identified in the tradition here as Vasiṣṭha), the king (Soudāsa, per the Gita Press gloss) reflects that the act is supremely meritorious and then donates abundant cattle-wealth to Brahmins; the verse concludes by stating that he thereby attains higher worlds.