Gavāṃ Māhātmya — Go-dāna, Yajña-ādhāra, and Goloka
Brahmā–Indra–Surabhi Itihāsa
लोकेडस्मिन् दक्षिणानां च सर्वासां वयमुत्तमा: । भवेम न च लिप्येम दोषेणेति परंतप
loke 'smin dakṣiṇānāṃ ca sarvāsāṃ vayam uttamāḥ | bhavema na ca lipyema doṣeṇeti paraṃtapa ||
ವಸಿಷ್ಠನು ಹೇಳಿದನು—ಓ ಪರಂತಪಾ! ಈ ಲೋಕದಲ್ಲಿ ಎಲ್ಲಾ ದಕ್ಷಿಣೆಗಳಲ್ಲಿಯೂ ನಾವು ಶ್ರೇಷ್ಠರಾಗಿರಲಿ; ಆದರೆ ಯಾವ ದೋಷದಿಂದಲೂ ಲಿಪ್ತರಾಗಬಾರದು—ಇದೇ ನನ್ನ ವಚನ.
वसिष्ठ उवाच
Even when receiving or being associated with the highest forms of dakṣiṇā (righteous gifts), one must remain free from moral fault; the value of a gift is inseparable from purity of conduct and intention.
Vasiṣṭha addresses a royal figure (called ‘Paraṃtapa’) while discussing dharma related to dakṣiṇā, emphasizing that eminence or entitlement in matters of gifts should not lead to ethical compromise or blame.