धेनुदानं च शय्यां च विद्रुमं च हयं तथा । दासीमहिषीघण्टाश्च तिलं कांचनसंयुतम्
dhenudānaṃ ca śayyāṃ ca vidrumaṃ ca hayaṃ tathā | dāsīmahiṣīghaṇṭāśca tilaṃ kāṃcanasaṃyutam
牝牛と寝台、珊瑚と馬を施し、また女奴婢・水牛・鈴、さらに黄金を混ぜた胡麻を施すこと—これらはここにおいて功徳ある布施として定められている。
Vyāsa (continuing instruction to Yudhiṣṭhira; implied from surrounding dialogue)
Tirtha: Dharmāraṇya-kṣetra
Type: kshetra
Listener: Bhārata (addressed in adjacent verse-context; implied addressee)
Scene: A tīrtha-side charity pavilion: donors present a cow, a decorated bed, coral ornaments, a horse with trappings, bells, sesame and gold to seated brāhmaṇas; the kṣetra’s sacred grove in the background.
Purāṇic dharma emphasizes dāna (charitable giving) as a direct means to accumulate puṇya and support sacred order.
The setting is Dharmāraṇya (a sacred forest/region) within the Brahma Khaṇḍa’s Dharmāraṇya Khaṇḍa.
A catalog of recommended gifts—cow, bed, coral, horse, servant, buffalo, bells, and sesame with gold—indicating dāna as the practice.