न्यायवृत्तिहि तपसा दानवित् स्वर्गमश्रुते । “मनुष्य क्रोधसे अपने दानके फलको नष्ट कर देता है। लोभके कारण वह स्वर्गमें नहीं जाने पाता। न्यायोपार्जित धनसे जीवन-निर्वाह करनेवाला और दानके महत्त्वको जाननेवाला पुरुष दान एवं तपस्याके द्वारा स्वर्गलोक प्राप्त कर लेता है
nyāyavṛttir hi tapasā dānavit svargam aśnute |
One who lives by righteous means, practices austerity, and understands the true value of giving attains heaven. Anger can ruin the merit earned through charity, and greed can bar one from reaching the heavenly goal; but a life sustained by justly acquired wealth, joined with generosity and self-discipline, leads to the higher world.
श्षशुर उवाच
Merit is protected and fulfilled when one earns by just means (nyāyavṛtti), restrains oneself through tapas, and gives with understanding (dānavit). Anger and greed undermine or obstruct the fruits of charity; disciplined generosity rooted in dharma leads to svarga.
An elder speaker (identified here as the father-in-law) instructs the listener on ethical living: control of anger and greed, earning wealth righteously, and practicing charity and austerity as the path to heavenly attainment.