Shloka 176
Nakṣatra-yoga-anusāreṇa Dāna-vidhiḥ
Gifts prescribed according to lunar mansions and yogas
यद् देवेभ्य: पितृभ्यश्न विप्रेभ्यश्न प्रयच्छसि । युधिष्ठिर! तीसरे समयमें जो तुम देवताओं, पितरों और ब्राह्मणोंके उद्देश्यसे दान करते हो, वह विश्वेदेवोंको संतुष्ट करनेवाला होता है
yad devebhyaḥ pitṛbhyaś ca viprebhyaś ca prayacchasi | yudhiṣṭhira! tṛtīye samaye yat tvayā deve-pitṛ-brāhmaṇārthaṁ dīyate, tad viśvedevānāṁ toṣa-karaṁ bhavati ||
ビーシュマは言った。「ユディシュティラよ、神々と祖霊（pitṛ）とバラモンを敬う意をもって施すいかなる布施も、定められた第三の時に捧げられるなら、ヴィシュヴェーデーヴァ（Viśvedevas）を満足させる供物となる。布施は、受け手・意図・時が正しく整うとき、倫理と儀礼の力を十全に得るのだ。」
भीष्म उवाच
Educational Q&A
Charity becomes especially meritorious when it is directed to worthy recipients (gods, ancestors, Brahmins), motivated by reverent intention, and performed at the proper prescribed time; such giving is said to please the Viśvedevas.
In Bhishma’s instruction to Yudhishthira on dharma, he explains the fruit of timely, properly directed gifts: offerings made for devas, pitrs, and Brahmins at the ‘third time’ are described as satisfying the collective deities called the Viśvedevas.