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 ||
ഋഷിമാർ പറഞ്ഞു—ഭൃഗുനന്ദനേ! ഹേ ഭാര്ഗവ, പാപം ചെയ്ത മർത്ത്യൻ ഈ ലോകത്തിൽ തന്നെ ഗാവ്, അശ്വം, ഭൂമി, ധനം എന്നിവ ദാനം ചെയ്താൽ ശുദ്ധനാകുന്നു എന്നു ഞങ്ങൾ കേട്ടിരിക്കുന്നു.
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.