नारद–शुक संवादः
Impermanence, Svabhāva, and Śuka’s Resolve for Yoga
ददाति च नरश्रेष्ठ प्रतिगृह्लाति यच्च ह | ददात्यव्यक्त इत्येतत् प्रतिगृह्नाति तच्च वै
dadāti ca naraśreṣṭha pratigṛhṇāti yac ca ha | dadāty avyaktam ity etat pratigṛhṇāti tac ca vai ||
Wahai insan terbaik, apa pun yang diberikan dan apa pun yang diterima—semuanya disebut sebagai Yang Tak Termanifestasi; dan Yang Tak Termanifestasi itulah pula yang menerima. Dalam sedekah, pemberi, pemberian, persetujuan atas pemberian, dan penerima—semuanya, sesungguhnya, adalah satu Realitas Tertinggi yang Tak Termanifestasi; Dialah yang memberi dan Dialah yang mengambil.
भीष्म उवाच
Bhishma teaches a non-dual vision of ethical action: in true understanding, the giver, the gift, the act of giving (including approving it), and the receiver are not ultimately separate; all are the Unmanifest Supreme Reality (Brahman/Paramatman). Knowing this purifies the mind and elevates charity from mere transaction to spiritual realization.
In the Shanti Parva, Bhishma instructs Yudhisthira on dharma after the war. Here he explains the inner metaphysical basis of dāna (charity), urging Yudhisthira to see the Supreme Reality as present in every role within the act of giving, thereby making the practice purifying and aligned with highest wisdom.