Śrāddha-Kalpa: Pitṛ-Pūjā and Tithi-Phala (श्राद्धकल्पः पितृपूजा च तिथिफलम्)
किं तु भूमेर्गवां चार्थे सुवर्ण दीयतामिति । “भरतश्रेष्ठ यह सब कार्य तो तुमने बहुत उत्तम किया है; किंतु अब हमारे कहनेसे भूमिदान और गोदानके निष्क्रयरूपसे कुछ सुवर्णदान भी करो
kiṁ tu bhūmer gavāṁ cārthe suvarṇaṁ dīyatām iti |
“Wahai yang terbaik di antara Bharata! Semua perbuatan ini telah kaulakukan dengan sangat baik; namun kini, atas anjuran kami, sebagai pelengkap (niṣkraya) bagi dana tanah dan dana sapi, berikan pula sedikit dana emas.”
भीष्म उवाच
Bhishma teaches that major gifts like land and cows should be ethically ‘completed’ by an additional gift of gold, serving as a compensatory/finishing offering so the act of charity is properly fulfilled.
Bhishma is instructing the listener (addressed in the surrounding passage as a Bharata श्रेष्ठ, i.e., a Kuru prince such as Yudhiṣṭhira) on the proper manner of dāna: after praising what has been done, he adds a further injunction—give gold in connection with land- and cow-gifts.