Shloka 47
अनुशासनपर्व अध्याय ९३ — तपस्, सदोपवास, विघसाशन, अतिथिप्रियता
Austerity, regulated fasting, residual-eating, and hospitality
यथाग्नौ शान्ते घृतमाजुहोति तन्नैव देवान् न पितृनुपैति । तथा दत्तं नर्तने गायने च यां चानृते दक्षिणामावृणोति
yathāgnau śānte ghṛtam ājuhoti tan naiva devān na pitṝn upaiti | tathā dattaṁ nartane gāyane ca yāṁ cānṛte dakṣiṇām āvṛṇoti ||
ビーシュマは言った。「すでに消えた火に供物としてギー（精製バター）を注いでも、それは神々にも祖霊にも届かぬ。まったく同じく、舞踊や歌唱のために与えられる施し、また虚言の者が受け取る祭司への謝礼（ダクシナー／dakṣiṇā）は、むなしく果を結ばない。そのような施与は与える者を満たさず、受け取る者を真に益することもない。かえって両者に害をもたらす。実に、その非難される破滅のダクシナーは、施主の祖先をさえ天の道デーヴァヤーナ（devayāna）から墜とし得るのだ。」
भीष्म उवाच
Educational Q&A
A gift must be given in a proper context and to a worthy recipient; otherwise it becomes spiritually ineffective—like an offering poured into an extinguished fire—and can even generate harm for both giver and receiver, affecting ancestral welfare as well.
In Bhīṣma’s instruction on dharma (especially dāna and dakṣiṇā), he uses a ritual analogy: an oblation in a dead fire reaches neither gods nor ancestors; similarly, gifts directed to improper purposes or accepted by untruthful/unfit recipients are condemned as barren and destructive.