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).”
वैशम्पायन उवाच
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.