Adhyāya 60: Dāna vs. Yajña—Royal Giving, Protection, and Karmic Share
स्वकर्मभिर्मानवं संनिरुद्धं तीव्रान्धकारे नरके पतन्तम् । महार्णवे नौरिव वायुयुक्ता दानं गवां तारयते परत्र
svakarmabhir mānavaṁ saṁniruddhaṁ tīvrāndhakāre narake patantam | mahārṇave naur iva vāyuyuktā dānaṁ gavāṁ tārayate paratra ||
ヴァイシャンパーヤナは言った。「自らの業に縛られ、烈しい闇の地獄へと墜ちゆく人を、来世において牛の施しが渡らせる。大海に浮かぶ舟が風の助けを得て、彼岸へと安全に運ぶように。」
वैशम्पायन उवाच
The verse teaches that charitable giving—specifically go-dāna (the gifting of cows), praised as a high form of dāna—can rescue a person from the dire consequences of their own karma, functioning as a means of deliverance in the afterlife.
Vaiśampāyana states a moral illustration: a man bound by his deeds is depicted as falling into a dark hell, and go-dāna is compared to a wind-driven boat that carries someone across the vast ocean—an image for being carried safely beyond suffering to the farther shore.