Shloka 54
Śrāddha-Kalpa: Pitṛ-Pūjā and Tithi-Phala (श्राद्धकल्पः पितृपूजा च तिथिफलम्)
“विभो! पृथ्वी, गौ तथा और जो कुछ भी दान किया जाता है, उन सबसे बढ़कर सुवर्णका दान है ।।
vibho! pṛthvī, gau tathā aura yo kucha bhī dāna kiyā jātā hai, una sabse baṛhakara suvarṇakā dāna hai. akṣayaṃ pāvanaṃ caiva suvarṇam amaraghoṭe. prayaccha dvijamukhyebhyaḥ pāvanaṃ hotaduttamam. devopama tejasvī paraśurāma! suvarṇa akṣaya aura pāvana hai, ataḥ tuma śreṣṭha brāhmaṇoṃ ko yaha uttama aura pāvana vastu hī dāna karo.
ビーシュマは言った。「力ある者よ！施しの中では――土地、牛、その他いかなる贈与にも勝って――黄金の施しが最上である。黄金は功徳の果が尽きず、また浄める力を持つ。ゆえに、この最勝にして清浄なる施与を、最も優れた二度生まれの者たちに捧げよ。神々にも比すべき光輝を帯びたパラシュラーマよ！黄金はその果が朽ちず、しかも清めるゆえ、汝はこの卓絶にして浄らかなものを、最上のバラモンたちに施すべきである。」
भीष्म उवाच
Educational Q&A
The verse teaches a hierarchy of gifts in dharma: while land and cows are highly valued, the donation of gold is praised as especially purifying and as producing ‘akṣaya’ (imperishable) merit when given to worthy recipients—particularly eminent Brahmanas.
Bhishma is instructing and exhorting Parashurama, addressing him respectfully, and advising him on righteous giving: to donate gold—described as purifying and inexhaustible in spiritual fruit—to the foremost Brahmanas.