Śrāddha-Kalpa: Pitṛ-Pūjā and Tithi-Phala (श्राद्धकल्पः पितृपूजा च तिथिफलम्)
ऋषय ऊचुर गाश्व भूमिं च वित्त च दत्त्वेह भूगुनन्दन । पापकृत् पूयते मर्त्य इति भार्गव शुश्रुम
ṛṣaya ūcuḥ—gāṃ aśvaṃ bhūmiṃ ca vittaṃ ca dattvaiha bhṛgunandana | pāpakṛt pūyate martya iti bhārgava śuśruma ||
ພວກລະສີໄດ້ກ່າວວ່າ: «ໂອ ຜູ້ເປັນຄວາມຊື່ນບານແຫ່ງວົງສ໌ພຣຶກຸ! ໂອ ພາຣກະວະ! ພວກເຮົາໄດ້ຍິນວ່າ ມະນຸດຜູ້ເຄີຍກະທຳບາບ ໃນໂລກນີ້ ຈະບໍລິສຸດໄດ້ໂດຍການໃຫ້ທານ ງົວ, ມ້າ, ດິນ ແລະ ຊັບສິນ».
भीष्म उवाच
The verse presents a traditional dharma-idea: charitable giving—especially high-value gifts like a cow, horse, land, and wealth—is regarded as a means of moral purification for one burdened by sin, functioning as a form of atonement and ethical restoration.
Within Bhīṣma’s discourse on dharma, the sages address a Bhārgava (called Bhṛgunandana) and report what they have heard: that sinners can become purified in this life through specific forms of dāna (gifts), setting up discussion on the efficacy and conditions of such expiatory charity.