Śrāddha-Kalpa: Pitṛ-Pūjā and Tithi-Phala (श्राद्धकल्पः पितृपूजा च तिथिफलम्)
सुवर्णमेव सर्वासु दक्षिणासु विधीयते । सुवर्ण ये प्रयच्छन्ति सर्वदास्ते भवन्त्युत
suvarṇam eva sarvāsu dakṣiṇāsu vidhīyate | suvarṇaṃ ye prayacchanti sarvadāste bhavanty uta ||
Bhishma berkata: “Di antara segala bentuk dakṣiṇā, emaslah yang terutama ditetapkan. Mereka yang menganugerahkan emas menjadi dermawan sepanjang masa—teguh dalam kebajikan memberi.”
भीष्म उवाच
Gold is presented as a foremost and widely sanctioned form of dakṣiṇā; giving it cultivates a lasting identity as a giver, implying enduring merit and a stable ethical habit of generosity.
In the Anuśāsana Parva’s instruction on dharma, Bhīṣma continues advising on dāna and proper gifts; here he highlights suvarṇa (gold) as a particularly prescribed dakṣiṇā and praises those who give it as constant benefactors.