Shloka 26
Tilā-Dāna, Dīpa-Dāna, and Nitya-Jalapradāna
Yama–Brāhmaṇa Saṃvāda) | तिलदान-दीपदान-नित्यजलप्रदान (यम-ब्राह्मण संवाद
पुरुषो जायते प्रेत्य कुले सुबहुगोधने । पूर्वाषाढ़ा नक्षत्रमें उपवास करके कुलीन, सदाचारी एवं वेदोंके पारंगत विद्वान् ब्राह्मणको दहीसे भरे हुए पात्रका दान करनेवाला मनुष्य मृत्युके पश्चात् ऐसे कुलमें जन्म लेता है, जहाँ गोधनकी अधिकता होती है ।।
puruṣo jāyate pretya kule subahugodhone | pūrvāṣāḍhā-nakṣatre upavāsaṃ kṛtvā kulīnaṃ sadācāriṇaṃ vedapāragaṃ vidvāṃsaṃ brāhmaṇaṃ dadhipūrṇa-pātra-dānaṃ yaḥ karoti, sa mṛtyoḥ paścāt tādṛśe kule jāyate yatra godhanasya bahutvaṃ bhavati || udamanthaṃ sasarpīṣkaṃ prabhūtam adhiphāṇitam | dattvottarāsvāṣāḍhāsu sarvakāmān avāpnuyāt ||
ナーラダは言った。「プールヴァーシャーダーの宿の日に斎戒して、名門にして行い正しく、ヴェーダに通暁するバラモンに、凝乳（カード）を満たした器を施す者は、死後、牛財に富む家に再生する。またウッタラーシャーダーの諸日に、ギーを混ぜ、豊かな糖蜜で甘くした攪拌飲料を多量に布施する者は、望むところの一切を成就する。」
नारद उवाच
Educational Q&A
That disciplined giving (dāna), especially when paired with fasting and performed at auspicious calendrical times, and offered to a worthy, learned, and ethical recipient, is a powerful form of dharma that yields concrete fruits—prosperity (notably cattle-wealth) and the fulfillment of aims.
Nārada is enumerating specific charitable observances tied to nakṣatras: on Pūrvāṣāḍhā, fasting and gifting a vessel of curd to a qualified Brahmin leads to rebirth in a cattle-rich lineage; on Uttarāṣāḍhā, donating an abundant churned preparation mixed with ghee and sweetened with molasses is said to grant the attainment of all desired goals.