Śrāddha-Kalpa: Pitṛ-Pūjā and Tithi-Phala (श्राद्धकल्पः पितृपूजा च तिथिफलम्)
ऋषय ऊचुर गाश्व भूमिं च वित्त च दत्त्वेह भूगुनन्दन । पापकृत् पूयते मर्त्य इति भार्गव शुश्रुम
ṛṣaya ūcuḥ—gāṃ aśvaṃ bhūmiṃ ca vittaṃ ca dattvaiha bhṛgunandana | pāpakṛt pūyate martya iti bhārgava śuśruma ||
Para resi berkata: “Wahai kebanggaan keturunan Bhṛgu, wahai Bhārgava, kami telah mendengar bahwa seorang manusia fana yang telah berbuat dosa menjadi suci di dunia ini dengan bersedekah seekor sapi, seekor kuda, tanah, dan harta.”
भीष्म उवाच
The verse presents a traditional dharma-idea: charitable giving—especially high-value gifts like a cow, horse, land, and wealth—is regarded as a means of moral purification for one burdened by sin, functioning as a form of atonement and ethical restoration.
Within Bhīṣma’s discourse on dharma, the sages address a Bhārgava (called Bhṛgunandana) and report what they have heard: that sinners can become purified in this life through specific forms of dāna (gifts), setting up discussion on the efficacy and conditions of such expiatory charity.