तदर्थ पादशेषं वा वित्तशाव्यविवर्जितम् । यद् यदेवात्मनो<भीष्टं तत् तद् देयं द्विजातये
tadarthaṃ pādaśeṣaṃ vā vittāśāvyavivarjitam | yad yad evātmano 'bhīṣṭaṃ tat tad deyaṃ dvijātaye ||
ໄວສັມປາຍະນະ ກ່າວວ່າ: «ຖ້າບໍ່ສາມາດຖວາຍໄດ້ຄົບຕາມປະມານ ກໍຈົ່ງຖວາຍແມ່ນແຕ່ສ່ວນທີ່ເຫຼືອ ໂດຍບໍ່ໃຫ້ມີມົນທິນແຫ່ງຄວາມຕະໜີເມື່ອມີຊັບ. ສິ່ງໃດທີ່ຕົນຮັກພໍໃຈ ສິ່ງນັ້ນແຫຼະຄວນໃຫ້ເປັນທານແກ່ຜູ້ເກີດສອງຄັ້ງ (ພຣາຫມະນ)».
वैशम्पायन उवाच
Charity should be sincere and free from miserliness: even if one can give only a small fraction, one should still give; and the best gifts are those one truly values, offered to worthy recipients such as Brāhmaṇas.
In the Svargārohaṇa context, Vaiśaṃpāyana continues ethical instruction emphasizing dāna: the measure may vary with capacity, but the inner attitude must not be stingy, and one should give cherished items to the twice-born.