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Shloka 79

तदर्थ पादशेषं वा वित्तशाव्यविवर्जितम्‌ । यद्‌ यदेवात्मनो<भीष्टं तत्‌ तद्‌ देयं द्विजातये,इतना न हो सके तो सबपर डेढ़-डेढ़ पल सोना चढ़ाये और यह भी सम्भव न हो तो पौन-पौन पल चढ़ाये; परंतु धन रहते हुए कंजूसी नहीं करनी चाहिये। जो-जो वस्तु अपनेको प्रिय लगती हो वही-वही ब्राह्मणको दानमें देनी चाहिये

tadarthaṃ pādaśeṣaṃ vā vittāśāvyavivarjitam | yad yad evātmano 'bhīṣṭaṃ tat tad deyaṃ dvijātaye ||

Vaiśaṃpāyana said: “If one cannot manage the full measure, let him offer even the remaining fraction—without any taint of miserliness when wealth is available. Whatever things one personally holds dear, those very things should be given in gift to a twice-born (a Brāhmaṇa).”

{'tadartham''for that purpose
{'tadartham':
with that aim (of giving/merit)', 'pādaśeṣam''a remaining quarter/fraction
with that aim (of giving/merit)', 'pādaśeṣam':
what is left as a portion', 'vā''or', 'vitta': 'wealth, money, means', 'āśāvyavivarjitam': 'free from stinginess/avarice
what is left as a portion', 'vā':
not tainted by miserliness (especially when one has wealth)', 'yad yad''whatever, whichever (things)', 'eva': 'indeed, precisely', 'ātmanaḥ': 'of oneself
not tainted by miserliness (especially when one has wealth)', 'yad yad':
one’s own', 'abhīṣṭam''desired, dear, cherished', 'tat tat': 'that very (same) thing', 'deyam': 'should be given
one’s own', 'abhīṣṭam':
fit to be given (as a gift)', 'dvijātaye''to a twice-born
fit to be given (as a gift)', 'dvijātaye':

वैशम्पायन उवाच

V
Vaiśaṃpāyana
D
dvijāti (Brāhmaṇa)

Educational Q&A

Charity should be sincere and free from miserliness: even if one can give only a small fraction, one should still give; and the best gifts are those one truly values, offered to worthy recipients such as Brāhmaṇas.

In the Svargārohaṇa context, Vaiśaṃpāyana continues ethical instruction emphasizing dāna: the measure may vary with capacity, but the inner attitude must not be stingy, and one should give cherished items to the twice-born.