Śrāddha-Kalpa: Pitṛ-Pūjā and Tithi-Phala (श्राद्धकल्पः पितृपूजा च तिथिफलम्)
सब दक्षिणाओंमें सुवर्णका ही विधान है; अतः जो सुवर्ण दान करते हैं, वे सब कुछ दान करनेवाले होते हैं ।।
bhīṣma uvāca | sarva-dakṣiṇāsu suvarṇasyaiva vidhānaḥ; ataḥ ye suvarṇaṃ dadati te sarvaṃ dadati || devatās te prayacchanti ye suvarṇaṃ dadaty atha | agnir hi devatāḥ sarvāḥ suvarṇaṃ ca tad-ātmakam ||
ພີດສະມະ ກ່າວວ່າ: ໃນບັນດາຄ່າທັກສິນາ ແລະ ທານທັງປວງ ຄໍາ (ທອງ) ແມ່ນຖືກບັນຍັດໄວ້ເປັນພິເສດ; ດັ່ງນັ້ນ ຜູ້ໃດໃຫ້ຄໍາ ຈຶ່ງຖືກນັບວ່າໄດ້ໃຫ້ທຸກສິ່ງ. ແທ້ຈິງ ຜູ້ໃຫ້ຄໍາ ຖືກກ່າວວ່າເປັນການຖວາຍແດ່ເທວະທັງປວງໂດຍກົງ—ເພາະອັກນິ (ໄຟບູຊາ) ເປັນຮ່າງຮວມຂອງເທວະທັງປວງ ແລະ ຄໍາມີສະພາບແລະຮູບຮ່າງເປັນອັກນິນັ້ນເອງ.
भीष्म उवाच
Gold-giving is praised as a supreme form of dāna and dakṣiṇā: because gold is identified with Agni, and Agni is said to contain all deities, donating gold is symbolically equivalent to honoring all gods and thus counts as an all-encompassing gift.
In Anuśāsana Parva’s instruction on dharma, Bhishma continues advising on the ethics and fruits of giving. Here he elevates suvarṇa-dāna by linking it to yajña symbolism: gold is treated as the essence/form of sacrificial Fire, so its donation carries broad religious and moral merit.