Śrāddha-Kalpa: Pitṛ-Pūjā and Tithi-Phala (श्राद्धकल्पः पितृपूजा च तिथिफलम्)
तस्मात् सुवर्ण ददता दत्ता: सर्वाः सम देवता: । भवन्ति पुरुषव्याप्र न हतः परमं विदुः
tasmāt suvarṇaṃ dadatā dattāḥ sarvāḥ sama-devatāḥ | bhavanti puruṣavyāghra na hi tataḥ paramaṃ viduḥ ||
ビーシュマは言った。「ゆえに、人中の虎よ、黄金を施すとき、それはあらゆる神々に等しく施したものと見なされる。だから賢者は、黄金の施与に勝る施しを認めない。」
भीष्म उवाच
The verse teaches the exalted merit of giving gold: it is treated as an offering that reaches all deities equally, and thus is praised as among the highest forms of dāna.
In Anuśāsana Parva’s instruction on dharma, Bhīṣma continues advising (addressing his listener as ‘puruṣavyāghra’) about the relative excellence of gifts, asserting the preeminence of suvarṇa-dāna.