Puṣkara-Śapatha Itihāsa (Agastya–Indra Dispute at the Tīrthas) | पुष्कर-शपथ-आख्यानम्
युधिषछ्िर उवाच ब्राह्मणेभ्य: प्रयच्छन्ति दानानि विविधानि च । दातृप्रतिग्रहीत्रोवं को विशेष: पितामह,युधिष्ठिरने पूछा--पितामह! लोग ब्राह्मणोंको नाना प्रकारकी वस्तुएँ दान करते हैं। दान देने और दान लेनेवाले पुरुषोंमें क्या विशेषता होती है?
Yudhiṣṭhira uvāca: brāhmaṇebhyaḥ prayacchanti dānāni vividhāni ca | dātṛ-pratigrahītroḥ kaḥ viśeṣaḥ pitāmaha ||
യുധിഷ്ഠിരൻ പറഞ്ഞു—പിതാമഹാ! ജനങ്ങൾ ബ്രാഹ്മണർക്കു നാനാവിധ ദാനങ്ങൾ നൽകുന്നു. ദാനം നൽകുന്നവനും ദാനം സ്വീകരിക്കുന്നവനും തമ്മിലുള്ള പ്രത്യേക വ്യത്യാസം എന്താണ്?
युधिषछ्िर उवाच
The verse frames an ethical inquiry central to dharma: giving (dāna) and accepting (pratigraha) are not morally identical acts. Yudhiṣṭhira asks what qualities, responsibilities, and standards distinguish a righteous donor from a worthy recipient—especially in the context of gifts offered to Brahmins.
In Anuśāsana Parva, Yudhiṣṭhira continues questioning Bhīṣma on dharma. Here he asks Bhīṣma (addressed as Pitāmaha) to explain the difference between those who give various gifts to Brahmins and those Brahmins who accept them—setting up a discussion on proper charity and proper acceptance.