दानफलप्रकरणम् — उपानहदानं, तिलदानं, भूमिदानं, गोदानं, अन्नदानं च
Gifts and Their Stated Results: Footwear, Sesame, Land, Cows, and Food
ब॒हस्पतिर्वाच सुवर्णदानं गोदानं भूमिदानं च वृत्रहन् (विद्यादानं च कन्यानां दानं पापहरं परम् ।) दददेतान् महाप्राज्ञ: सर्वपापै: प्रमुच्यते
bṛhaspatir uvāca suvarṇadānaṁ godānaṁ bhūmidānaṁ ca vṛtrahan (vidyādānaṁ ca kanyānāṁ dānaṁ pāpaharaṁ param) dadad etān mahāprājñaḥ sarvapāpaiḥ pramucyate
ພຣະພຶຫັສປະຕິ (Bṛhaspati) ກ່າວວ່າ: «ໂອ ຜູ້ສັງຫານວຶດຣະ (Indra)! ການໃຫ້ທອງ, ການໃຫ້ງົວ, ການໃຫ້ດິນ—ພ້ອມທັງການໃຫ້ວິຊາຄວາມຮູ້ ແລະການມອບບຸດສາວໃນພິທີແຕ່ງງານ—ຖືກນັບວ່າເປັນດານທີ່ທໍາລາຍບາບຢ່າງສູງສຸດ. ຜູ້ມີປັນຍາຢ່າງແທ້ຈິງທີ່ໃຫ້ດານເຫຼົ່ານີ້ ຈະພົ້ນຈາກບາບທັງປວງ»។
भीष्म उवाच
The verse teaches that certain forms of dāna—gold, cows, land, knowledge, and kanyādāna—are considered exceptionally powerful for moral purification, and that a wise giver is said to be freed from sins through such generosity.
Within Bhīṣma’s discourse on dharma, a statement attributed to Bṛhaspati is cited, addressed to Indra (called Vṛtrahan), listing major meritorious gifts and asserting their sin-destroying efficacy.