Adhyāya 60: Dāna vs. Yajña—Royal Giving, Protection, and Karmic Share
नैवेशिकं सर्वगुणोपपन्नं ददाति वै यस्तु नरो द्विजाय । स्वाध्यायचारित्र्यगुणान्विताय तस्यापि लोका: कुरुषूत्तरेषु
naiveśikaṁ sarvaguṇopapannaṁ dadāti vai yastu naro dvijāya | svādhyāyacāritryaguṇānvitāya tasyāpi lokāḥ kuruṣūttareṣu ||
जो मनुष्य स्वाध्याय व सदाचारयुक्त द्विज ब्राह्मणास सर्वगुणसंपन्न निवासगृह दान करतो—त्याला उत्तर कुरू प्रदेशांत लोक प्राप्त होतात।
वैशम्पायन उवाच
Supporting a worthy, learned, and morally disciplined Brahmin by providing a well-furnished residence is praised as a high form of dāna; it yields great spiritual merit and an exalted posthumous destination.
Vaiśampāyana is describing the fruits of specific charitable acts. Here he states the reward for gifting a proper dwelling to a dvija who is characterized by svādhyāya (sacred learning) and good conduct.