Shloka 78
हिरण्यं च सुवर्ण च दक्षिणामथ दापयेत् | सर्वत्र त्रिपलं स्वर्ण दातव्यं प्रयतात्मना,इसके बाद हिरण्य एवं सुवर्णकी दक्षिणा दे। मनको वशमें रखकर सभी पुस्तकोंपर तीन-तीन पल सोना चढ़ाना चाहिये
hiraṇyaṃ ca suvarṇaṃ ca dakṣiṇām atha dāpayet | sarvatra tripalaṃ svarṇaṃ dātavyaṃ prayatātmanā ||
ヴァイシャンパーヤナは言った。「それから、ヒラニヤ（黄金）と精金とをダクシナー（dakṣiṇā、祭礼の謝礼）として施すべきである。心をよく調え、しかるべき作法に志す者は、定められたすべての場において、三パラの黄金（tri-pala）を供えて布施とせよ。」
वैशम्पायन उवाच
Educational Q&A
The verse emphasizes dharmic giving: ritual obligations should be fulfilled through appropriate dakṣiṇā, and charity should be performed with self-restraint and sincerity rather than display or compulsion.
Vaiśampāyana continues describing prescribed acts connected with rites and their proper fees, specifying that gold is to be given as dakṣiṇā and indicating a standard measure—three palas of gold—to be offered in each required instance.