दीपकाष्ठोपलादीनि चरमं बहुवार्षिकम् । इति कानीयसान्याहुर्दाननाशत्रयं श्रृणु
dīpakāṣṭhopalādīni caramaṃ bahuvārṣikam | iti kānīyasānyāhurdānanāśatrayaṃ śrṛṇu
दीप, काष्ठ, दगड इत्यादींचे दान हे अत्यंत कनिष्ठ मानले जाते; अनेक वर्षे झाली तरी त्याचे फळ अल्पकाळ टिकते. म्हणून त्यांना ‘कनीय’ म्हणतात; आता दान नष्ट होण्याचे तीन प्रकार ऐक.
Sūta (Lomaharṣaṇa) addressing the sages (deduced from Māheśvarakhaṇḍa narrative convention)
Scene: A teacher-sage instructs a king in a quiet hermitage; in the foreground are humble offerings—oil-lamp, firewood, stones—contrasted with more nourishing gifts; the mood is contemplative and corrective.
Small gifts still matter, but the purity of intention and conduct is crucial—otherwise charity can lose its spiritual fruit.
No tīrtha is named; the verse transitions to a general dharma rule on ‘dāna-nāśa’.
It lists lesser gifts (lamp, firewood, stones) and introduces the teaching of three ways charity’s merit can be destroyed.