गौएँ, काँसीके दुग्धपात्र, वस्त्राभूषणोंसे विभूषित और सम्पूर्ण मनोवाञ्छित गुणोंसे युक्त कन्याएँ, नाना प्रकारके यान, विचित्र भवन, भूमि, वस्त्र, सुवर्ण, वाहन, घोड़े, मतवाले हाथी, शय्या, शिबिकाएँ, सजे-सजाये रथ तथा घरमें जो कोई भी श्रेष्ठ वस्तु और महान् धन हो, वह सब ब्राह्मणोंको देने चाहिये। स्त्री-पुत्रोंसहित अपने शरीरको भी उनकी सेवामें लगा देना चाहिये ।। श्रद्धया परया युक्त क्रमशस्तस्य पारग: । शक्तित: सुमना हृष्ट: शुश्रुषुरविकल्पक:
śraddhayā parayā yuktaḥ kramaśas tasya pāragaḥ | śaktitaḥ sumanā hṛṣṭaḥ śuśrūṣur avikalpakaḥ ||
Vaiśaṃpāyana said: Endowed with supreme faith, he should proceed step by step to the far shore (of his undertaking), acting according to his capacity—cheerful in mind, gladdened at heart, intent on service, and free from hesitation. In this context, the teaching underscores wholehearted generosity and devoted service to brāhmaṇas: one should give cows, vessels for milk from Kāśī, garments and ornaments, well-qualified maidens, various conveyances, splendid houses, land, clothing, gold, vehicles, horses, rutting elephants, beds, palanquins, well-adorned chariots, and whatever excellent goods and great wealth are found at home—offering even one’s own body, together with wife and sons, in their service.
वैशम्पायन उवाच
To practice dāna and service with supreme faith and unwavering resolve—progressing steadily, giving according to one’s capacity, and remaining cheerful and devoted rather than hesitant or calculating.
Vaiśaṃpāyana describes an ideal of meritorious giving: a comprehensive offering of valuable possessions (and even personal service with one’s family) to brāhmaṇas, framed as a disciplined, step-by-step pursuit carried out with faith and steadfastness.