अहिंसयित्वा ब्रह्महत्याविधानम् / Brahmahatyā incurred without physical violence
गामश्चृ वित्तमन्नं वा तद्विधे प्रतिपादयेत् । द्रव्याणि चान्यानि तथा प्रेत्यभावे न शोचति,अतः ऐसे गुणवान् पुरुषको ही गाय, घोड़ा, अन्न, धन तथा दूसरे पदार्थ देने चाहिये। ऐसा करनेसे दाताको मरनेके बाद पश्चात्ताप नहीं करना पड़ता
gām aśvaṁ vittam annaṁ vā tadvidhe pratipādayet | dravyāṇi cānyāni tathā pretyabhāve na śocati ||
Bhishma berkata: Hendaklah seseorang mengurniakan lembu, seekor kuda, harta, makanan, dan barang-barang seumpamanya kepada penerima yang layak. Dengan memberi demikian, si penderma tidak akan dilanda penyesalan selepas mati; sedekah yang ditujukan dengan tepat menjadi pelindung daripada sesal selepas ajal dan meneguhkan amalan dharma.
भीष्म उवाच
Charity should be directed to a worthy recipient (pātra). Giving valuable items—cows, horses, wealth, food, and other goods—when properly placed becomes a dharmic act that prevents remorse after death.
In the Anuśāsana Parva’s instruction on dharma, Bhīṣma continues advising on the ethics of giving: he specifies exemplary gifts and emphasizes that the donor’s peace in the hereafter depends on giving appropriately to the deserving.