Narada Purana — Purva Bhaga, Shloka 23
Dharma-ākhyāna (Discourse on Dharma): Worthy Charity, Fruitless Gifts, and the Merit of Building Ponds
यो ददाति च नोभुक्ते तद्धनं नाशकारणम् । धनं धर्मफलं विप्र धर्मो माधवतुष्टिकृत् ॥ २४ ॥
yo dadāti ca nobhukte taddhanaṃ nāśakāraṇam | dhanaṃ dharmaphalaṃ vipra dharmo mādhavatuṣṭikṛt || 24 ||
施して享楽のために溜め込まぬ者の財は、破滅の因とはならない。おおブラーフマナよ、財はダルマにかなうときのみ果を結ぶ。ダルマとは、マーダヴァ（ヴィシュヌ）を満悦させるものなのである。
Sanatkumara (teaching Narada in a Dharma-upadesha context)
Vrata: none
Primary Rasa: bhakti
Secondary Rasa: shanta
FAQs
It teaches that wealth becomes spiritually meaningful only when used in dharma—especially through giving—and that true dharma is measured by its capacity to please Mādhava (Viṣṇu).
By defining dharma as “that which satisfies Mādhava,” it frames ethical living and charity as devotional acts—outer conduct becomes bhakti when oriented toward pleasing Viṣṇu.
The verse highlights Dharma-śāstra practical ethics (sadācāra) rather than a technical Vedāṅga; it gives a clear rule of conduct: channel artha into dāna and dharmic purposes instead of hoarding for enjoyment.