Śrāddha-Kalpa: Pitṛ-Pūjā and Tithi-Phala (श्राद्धकल्पः पितृपूजा च तिथिफलम्)
दशपूर्वान् दशैवान्यांस्तथा संतारयन्ति ते,सुवर्णदानेडकरवं मतिं च भरतर्षभ | 'जो सुवर्ण दान करते हैं, वे अपने पहले और पीछेकी दस-दस पीढ़ियोंका उद्धार कर देते हैं।।
daśapūrvān daśaivānyāṁs tathā saṁtārayanti te | suvarṇadānena karavaṁ matiṁ ca bharatarṣabha ||
Bhishma berkata: “Mereka yang mendermakan emas menyelamatkan sepuluh generasi sebelum mereka dan demikian pula sepuluh generasi sesudah mereka. Maka, wahai banteng di antara kaum Bharata, teguhkan tekadmu pada dana emas.”
भीष्म उवाच
The verse teaches the dharmic power of dāna—specifically suvarṇa-dāna (gift of gold)—as an act believed to generate merit that benefits not only the giver but also their ancestors and descendants, symbolically described as delivering ten generations on either side.
Bhishma, in his instruction on dharma, states a traditional claim about the far-reaching fruit of gold-donation and urges the listener (addressed as ‘Bharatarṣabha’) to form a firm resolve to practice suvarṇa-dāna.