Shloka 7

यद्‌ यदिष्टतमं लोके यच्चास्य दयितं गृहे । तत्‌ तद्‌ गुणवते देयं तदेवाक्षयमिच्छता,संसारमें जो-जो पदार्थ अत्यन्त प्रिय माना जाता है तथा अपने घरमें भी जो प्रिय वस्तु मौजूद हो, वही-वही वस्तु गुणवान्‌ पुरुषको देनी चाहिये। जो अपने दानको अक्षय बनाना चाहता हो, उसके लिये ऐसा करना आवश्यक है

yad yadiṣṭatamaṃ loke yaccāsya dayitaṃ gṛhe | tat tad guṇavate deyaṃ tadevākṣayam icchatā ||

ഭീഷ്മൻ പറഞ്ഞു—ലോകത്തിൽ ഏറ്റവും പ്രിയമായതും, സ്വന്തം വീട്ടിൽ ഹൃദയപ്രിയമായതും—അവ തന്നെയാണ് ഗുണവാനായവന് നൽകേണ്ടത്. തന്റെ ദാനഫലം അക്ഷയമാകണമെന്ന് ആഗ്രഹിക്കുന്നവന് ഇതാണ് യുക്തമായ മാർഗം.

{'yad yad''whatever, whichever (repeated for emphasis)', 'iṣṭatamam': 'most desired, most beloved (superlative of iṣṭa)', 'loke': 'in the world, among people', 'yat ca': 'and whatever', 'asya': 'of him/one’s (genitive)', 'dayitam': 'dear, beloved', 'gṛhe': 'in the house, at home', 'tat tat': "that very (corresponding to 'whatever')", 'guṇavate': 'to the virtuous/meritorious person (dat. of guṇavat)', 'deyam': 'should be given
{'yad yad':
is to be given (gerundive)', 'tat eva''that alone/that indeed', 'akṣayam': 'imperishable, inexhaustible', 'icchatā': 'by one who desires (instr. of present participle)'}
is to be given (gerundive)', 'tat eva':

भीष्म उवाच

B
Bhīṣma
G
guṇavat (a virtuous/meritorious recipient)
G
gṛha (home/household possessions)

Educational Q&A

To make the fruit of charity imperishable, one should give not leftovers or what is easy to part with, but what one truly values—offered to a worthy, virtuous recipient.

In Bhīṣma’s instruction on dharma (especially dāna-dharma), he advises the listener that the highest-quality giving is to offer one’s most cherished possessions to a deserving person, thereby ensuring enduring spiritual merit.