Nakṣatra-yoga-anusāreṇa Dāna-vidhiḥ
Gifts prescribed according to lunar mansions and yogas
यद् देवेभ्य: पितृभ्यश्न विप्रेभ्यश्न प्रयच्छसि । युधिष्ठिर! तीसरे समयमें जो तुम देवताओं, पितरों और ब्राह्मणोंके उद्देश्यसे दान करते हो, वह विश्वेदेवोंको संतुष्ट करनेवाला होता है
yad devebhyaḥ pitṛbhyaś ca viprebhyaś ca prayacchasi | yudhiṣṭhira! tṛtīye samaye yat tvayā deve-pitṛ-brāhmaṇārthaṁ dīyate, tad viśvedevānāṁ toṣa-karaṁ bhavati ||
Bhishma berkata: “Wahai Yudhishthira, apa jua yang engkau berikan sebagai dana dengan niat menghormati para dewa, para leluhur (pitṛ), dan para Brahmana—apabila dipersembahkan pada waktu ketiga yang ditetapkan—menjadi persembahan yang memuaskan Viśvedevas. Ajarannya ialah: sedekah mencapai daya etika dan kekuatan ritualnya yang penuh apabila selaras dengan penerima, niat, dan waktu yang tepat.”
भीष्म उवाच
Charity becomes especially meritorious when it is directed to worthy recipients (gods, ancestors, Brahmins), motivated by reverent intention, and performed at the proper prescribed time; such giving is said to please the Viśvedevas.
In Bhishma’s instruction to Yudhishthira on dharma, he explains the fruit of timely, properly directed gifts: offerings made for devas, pitrs, and Brahmins at the ‘third time’ are described as satisfying the collective deities called the Viśvedevas.