Shloka 27
Adhyāya 9: Pratiśruta-Dāna
The Duty to Fulfill Promised Gifts
इतो दत्तेन जीवन्ति देवता: पितरस्तथा । तस्माद् दानानि देयानि ब्राह्मणेभ्यो विजानता,इस लोकमें ब्राह्मणको दान देनेसे देवता और पितर तृप्त होते हैं; इसलिये विद्वान् पुरुष ब्राह्मणको अवश्य दान दे
ito dattena jīvanti devatāḥ pitaras tathā | tasmād dānāni deyāni brāhmaṇebhyo vijānatā ||
ビーシュマは言った。「この世で与えられるものによって、神々もまた祖霊（ピトリ）も養われ、満たされる。ゆえに、これを知る分別ある者は必ず施しをなすべきである—とりわけブラーフマナたちへ。これは宇宙の秩序と祖先の秩序を正しく支える行いであると知って。」
भीष्म उवाच
Educational Q&A
Giving (dāna) is presented as a dharmic obligation: offerings made in this world sustain and gratify both the gods and the ancestors; hence the wise should give, particularly to Brāhmaṇas as worthy recipients.
In the Anuśāsana Parva, Bhīṣma instructs Yudhiṣṭhira on righteous conduct. Here he emphasizes the religious-ethical rationale for charity: gifts uphold reciprocal bonds with devas and pitṛs and thus should be practiced by the discerning.