अध्याय १३२ — कर्मणा मनसा वाचा: स्वर्गमार्गः तथा आयुर्विपाकः
Adhyāya 132 — The path to heaven through deed, mind, and speech; karmic results for lifespan
शुद्धेन मनसा दत्त्वा सक्तुप्रस्थं द्विजातये । ब्रह्मलोकमनुप्राप्त: पर्याप्तं तन्निदर्शनम्
śuddhena manasā dattvā saktuprasthaṃ dvijātaye | brahmalokam anuprāptaḥ paryāptaṃ tan nidarśanam ||
Dengan minda yang disucikan, seseorang telah menghadiahkan satu sukatan prastha sattu (tepung barli panggang) kepada seorang Brahmin dwijati (dua kali lahir), lalu mencapai alam Brahmā. Satu contoh ini sahaja sudah memadai untuk menunjukkan betapa menentukan pentingnya kesucian batin dalam perbuatan memberi.
धौग्य उवाच
The verse teaches that the moral and spiritual fruit of charity depends primarily on the purity of intention (śuddha-manas), not on the material magnitude of the gift; even a small offering, when given with a clean heart, can lead to the highest merit.
Dhaumya cites a traditional illustrative case: a person offered a simple measure of sattu to a Brahmin with a purified mind and thereby attained Brahmaloka, using this as a sufficient example to emphasize the value of inner purity in giving.