Śrāddha-Kalpa: Pitṛ-Pūjā and Tithi-Phala (श्राद्धकल्पः पितृपूजा च तिथिफलम्)
तदनन्तर कठोर व्रतका पालन करनेवाले भगवान् वसिष्ठने कहा--*परशुराम! अग्निके समान प्रकाशित होनेवाला सुवर्ण जिस प्रकार प्रकट हुआ है, वह सुनो ।।
tadanantaraṁ kaṭhora-vratakā-pālana-karṇevāle bhagavān vasiṣṭhena uvāca— paraśurāma! agni-samānaṁ prakāśitaṁ suvarṇaṁ yathā prakaṭaṁ bhavati, tat śṛṇu. phalaṁ dāsyati te yat tu dāne param iha ucyate. suvarṇaṁ yac ca yasmāc ca yathā ca guṇavattamam.
そののち、厳しい誓戒を守り抜く聖なるヴァシシュタは言った。「パラシュラーマよ、火のごとく輝く黄金が、いかにして顕れたかを聞け。施しにおいてこの上ない果報をもたらすとここに説かれるもの――黄金とは何か、何より生じ、いかなる仕方で最も優れた徳を備えるに至るのか――それを汝に語ろう。」
भीष्म उवाच
The passage frames dāna (charitable giving) as an act whose merit depends on understanding the nature and excellence of what is given. Vasiṣṭha prepares to explain why gold is considered supremely fruitful in donation—its origin, its qualities, and the proper manner of regarding it—linking material gift to ethical intention and discernment.
Bhīṣma reports that Vasiṣṭha addresses Paraśurāma and begins an instructive account: he invites Paraśurāma to hear how radiant gold came to be manifested and announces that he will describe the supreme merit associated with gifting gold—what it is, where it comes from, and how it is best in qualities.