Shloka 71
Vānaprastha-dharma and Tapas: Śiva–Umā Saṃvāda
Forest-Stage Discipline and Austerity
अक्षयं च कथं दानं भवेच्चैवोर्ध्वदेहिकम् । आनृण्यं वा कथं मर्त्या गच्छेयु: केन कर्मणा
akṣayaṃ ca kathaṃ dānaṃ bhaveccai vordhvadehikam | ānṛṇyaṃ vā kathaṃ martyā gaccheyuḥ kena karmaṇā ||
シャクラは言った。「いかにして布施は尽きぬものとなり、死後にも施主に果報をもたらすのか。さらに、いかなる行いによって人は負債からの解放（負うべきものを払い尽くすこと）に至るのか。」
शक्र उवाच
Educational Q&A
The verse frames a dharmic inquiry: what kind of giving becomes ‘akṣaya’ (inexhaustible merit), what actions yield benefit beyond death, and how one may become ‘ānṛṇya’—free from binding obligations or debts—through right conduct.
Indra (Śakra), speaking as a questioner, asks for instruction about the conditions and actions that make charity enduring, ensure posthumous spiritual benefit, and lead humans to a state of being debtless—setting up a teaching on the proper manner, object, and intention of dāna and dharma.