Shloka 34
Adhyāya 60: Dāna vs. Yajña—Royal Giving, Protection, and Karmic Share
“जो मनुष्य स्वाध्यायशील और सदाचारी ब्राह्मणको सर्वगुणसम्पन्न गृह और शय्या आदि गृहस्थीके सामान देता है, उसे उत्तर कुरुदेशमें निवास प्राप्त होता है ।।
vaiśampāyana uvāca — yo manuṣyaḥ svādhyāyaśīlaḥ sadācāraś ca brāhmaṇaṃ sarvaguṇasampannaṃ gṛhaśayyādīni gṛhasthī-sāmāni dadāti, sa uttarakurudeśe nivāsaṃ prāpnoti. dhuryapradānena gavāṃ tathā vai lokān avāpnoti naro vasūnām. svargāya cāhus tu hiraṇyadānaṃ tato viśiṣṭaṃ kanakapradānam.
ヴァイシャンパーヤナは語った。敬虔の心をもって、聖典自習に励み行い正しい、あらゆる徳を具えたバラモンに、家と寝台、その他の家財を施す者は、北俱盧（ウッタラ・クル）の地に住まいを得ると言われる。荷を引く牡牛と牝牛を施せば、ヴァスたちの世界に至る。金の装身具の施しは天界に導くと宣され、精錬された純金の施しはそれにも勝る果をもたらすと説かれる。
वैशम्पायन उवाच
Educational Q&A
The passage ranks forms of dāna (charitable giving) by their spiritual fruit: supporting a learned, virtuous Brāhmaṇa with essential household provisions yields exalted residence (Uttara-Kuru); gifting cattle and draught animals grants the Vasus’ realms; gifting gold leads to heaven, and gifting pure refined gold is praised as even more meritorious.
Within Anuśāsana Parva’s instruction on dharma, Vaiśampāyana continues a didactic enumeration of donations and their results, describing specific gifts (household support, cattle, gold) and the corresponding heavenly or ideal destinations they are believed to secure.