भूमिदानं धनं धान्यं हस्त्यश्वकनकादिकम् । कपिलादानस्यैकस्य कलां नार्हन्ति षोडशीम्
bhūmidānaṃ dhanaṃ dhānyaṃ hastyaśvakanakādikam | kapilādānasyaikasya kalāṃ nārhanti ṣoḍaśīm
ഭൂമിദാനം, ധനം, ധാന്യം, ആന-കുതിര, സ്വർണ്ണാദി—ഇവയൊന്നും ഒരു കപിലാദാനത്തിന്റെ പുണ്യത്തിന്റെ പതിനാറിലൊരുഭാഗത്തിനും തുല്യമല്ല।
Sūta (deduced)
Tirtha: Revā-tīrtha (contextual)
Type: ghat
Scene: A comparative tableau: land deed, heaps of grain, gold, elephants and horses shown as smaller side panels; the central panel shows kapilā-dāna radiating greater light, indicating superior merit.
Not all gifts are valued equally in Purāṇic dharma; certain offerings carry exceptional sanctity and transformative merit.
The teaching remains within the Kapilātīrtha/Revā setting, but the verse chiefly praises kapilā-dāna itself.
The implied prescription is to prioritize kapilā-dāna, described as surpassing other common forms of charity.