Shloka 43
Śrāddha-Kalpa: Pitṛ-Pūjā and Tithi-Phala (श्राद्धकल्पः पितृपूजा च तिथिफलम्)
ब्रह्मर्ष! एक दूसरी वस्तुका दान भी सुनो। वह वस्तु सबसे बढ़कर पावन है। उसका आकार अत्यन्त अद्भुत और दिव्य है तथा वह अग्निसे उत्पन्न हुई है ।।
Bhīṣma uvāca: Brahmarṣe! eka dvitīyā vastukā dānaṃ api śṛṇu. sā vastu sarvataḥ bṛhatī pāvanā. tasyā ākāraḥ atyanta-adbhutaḥ divyaś ca, sā ca agneḥ utpannā. dagdhvā lokān purā vīryāt sambhūtam iha śuśruma. suvarṇam iti vikhyātaṃ tad dadat siddhim eṣyasi.
ビーシュマは言った。「おお、ブラフマリシよ、さらに別の施しも聞け。その物は万物に勝って最も清める。姿は驚くべき神々しさを帯び、火より生まれた。名をスヴァルナ（suvarṇa）、すなわち黄金という。我らは聞いている。太古、火が諸世界を焼き尽くしたのち、自らの威力によって黄金を顕したと。その黄金を施せば、汝はシッディ（成就）を得るであろう。」
भीष्म उवाच
Educational Q&A
Bhishma teaches that giving gold (suvarṇa-dāna) is exceptionally purifying and leads to siddhi—successful spiritual and moral fruition—because it is regarded as a divine substance born from Agni’s potency.
In his discourse on gifts and dharma, Bhishma addresses a brahmarshi and introduces another supreme form of charity: the donation of gold, supported by a mythic etiology that gold was manifested by Agni after burning the worlds.