Shloka 10
Adhyāya 142: Cyavana, the Devas’ Arrogance, and Vāyu’s Counsel on Protecting Brāhmaṇas
वृषादर्भिश्न राजर्षी रत्नानि विविधानि च । रम्यांक्षावसथान् दत्त्वा द्विजेभ्यो दिवमागत:,राजर्षि वृषादर्भिने ब्राह्मणोंको नाना प्रकारके रत्न तथा रमणीय गृह प्रदान करके स्वर्गलोकमें स्थान प्राप्त किया है
Vṛṣādarbhisṇa rājarṣī ratnāni vividhāni ca | ramyān kṣāvāsathān dattvā dvijebhyo divam āgataḥ ||
ビーシュマは語った。王仙ヴリシャーダルビスナは、二度生まれの者（バラモン）たちに、さまざまな宝玉と心地よい住まいを施し、天界に到達した。
भीष्म उवाच
Educational Q&A
The verse teaches that dāna (generous giving), especially to worthy recipients such as dvijas/brāhmaṇas, produces puṇya (religious merit) that leads to elevated posthumous attainment—here expressed as reaching heaven.
Bhīṣma cites the example of the royal sage Vṛṣādarbhisna, who donated various precious gems and pleasant dwellings to brāhmaṇas; as a result of this charitable conduct, he is said to have attained heaven.