Śrāddha-Kalpa: Pitṛ-Pūjā and Tithi-Phala (श्राद्धकल्पः पितृपूजा च तिथिफलम्)
पृथिवीं गाश्च दत्त्वेह यच्चान्यदपि किंचन । विशिष्यते सुवर्णस्य दानं परमकं॑ विभो
pṛthivīṃ gāś ca dattvā iha yac cānyad api kiṃcana | viśiṣyate suvarṇasya dānaṃ paramakaṃ vibho ||
ഇവിടെ ഭൂമിയും പശുക്കളും ദാനം ചെയ്താലും, മറ്റെന്തെങ്കിലും ദാനം ചെയ്താലും—അവയെല്ലാംക്കാൾ സ്വർണ്ണദാനം പരമോന്നതമാണ്, ഹേ വിഭോ।
भीष्म उवाच
Among many forms of generosity—even immense gifts like land and cows—the donation of gold is singled out as especially eminent, implying its broad usefulness and capacity to uphold dharma by supporting recipients in varied needs.
In Anuśāsana Parva, Bhīṣma instructs Yudhiṣṭhira on dharma, particularly the ethics and hierarchy of gifts (dāna). Here he emphasizes the exceptional status of suvarṇa-dāna (gift of gold) compared to other major donations.