Shloka 17
Suvarṇa-janma and Dakṣiṇā-Māhātmya
Origin and Supremacy of Gold as Ritual Fee
भीष्म उवाच वरमिदमिति भूमिदो विचिन्त्य प्रवरमृषेर्वचनं ततो महात्मा । व्यसृजत नियतात्मवान् द्विजेभ्य: सुबहु च गोधनमाप्तवांश्व लोकान्
bhīṣma uvāca varam idam iti bhūmido vicintya pravaram ṛṣer vacanaṃ tato mahātmā | vyasṛjat niyatātmavān dvijebhyaḥ subahu ca godhanam āptavāṃś ca lokān ||
ビーシュマは言った。「大いなる心を備え、土地を施す王は、聖仙の卓越した言葉を思いめぐらし、『これはまことに最上の功徳である』と考えた。かくして自らを律し、ブラーフマナたちに牛という財を多く施した。その功徳ある布施によって、彼は吉祥なる（より高き）世界に到達した。」
भीष्म उवाच
Educational Q&A
That disciplined, reflective charity—especially gifts supporting Brahmins such as cattle (and in context, land-giving)—is praised as an excellent dharmic act and is said to yield spiritual merit culminating in attainment of auspicious higher realms.
After hearing the sage’s eminent instruction (identified in the tradition here as Vasiṣṭha), the king (Soudāsa, per the Gita Press gloss) reflects that the act is supremely meritorious and then donates abundant cattle-wealth to Brahmins; the verse concludes by stating that he thereby attains higher worlds.