तदर्थ पादशेषं वा वित्तशाव्यविवर्जितम् । यद् यदेवात्मनो<भीष्टं तत् तद् देयं द्विजातये
tadarthaṃ pādaśeṣaṃ vā vittāśāvyavivarjitam | yad yad evātmano 'bhīṣṭaṃ tat tad deyaṃ dvijātaye ||
पूर्ण प्रमाण देणे शक्य नसेल तर उरलेला अंशही द्यावा—धन असूनही कंजूषपणाचा दोष लागू देऊ नये. जे जे आपल्याला प्रिय वाटते, ते तेच द्विज (ब्राह्मण) यांस दान द्यावे.
वैशम्पायन उवाच
Charity should be sincere and free from miserliness: even if one can give only a small fraction, one should still give; and the best gifts are those one truly values, offered to worthy recipients such as Brāhmaṇas.
In the Svargārohaṇa context, Vaiśaṃpāyana continues ethical instruction emphasizing dāna: the measure may vary with capacity, but the inner attitude must not be stingy, and one should give cherished items to the twice-born.