Śrāddha-Kalpa: Pitṛ-Pūjā and Tithi-Phala (श्राद्धकल्पः पितृपूजा च तिथिफलम्)
तदनन्तर कठोर व्रतका पालन करनेवाले भगवान् वसिष्ठने कहा--*परशुराम! अग्निके समान प्रकाशित होनेवाला सुवर्ण जिस प्रकार प्रकट हुआ है, वह सुनो ।। फल दास्यति ते यत् तु दाने परमिहोच्यते । सुवर्ण यच्च यस्माच्च यथा च गुणवत्तमम्
tadanantaraṁ kaṭhora-vratakā-pālana-karṇevāle bhagavān vasiṣṭhena uvāca— paraśurāma! agni-samānaṁ prakāśitaṁ suvarṇaṁ yathā prakaṭaṁ bhavati, tat śṛṇu. phalaṁ dāsyati te yat tu dāne param iha ucyate. suvarṇaṁ yac ca yasmāc ca yathā ca guṇavattamam.
Sesudah itu, Bhagavān Vasiṣṭha—teguh dalam amalan nazar yang keras—berkata: “Paraśurāma, dengarlah bagaimana emas, yang bersinar seperti api, terserlah. Aku akan memberitahumu tentang apa yang dinyatakan di sini sebagai pemberian yang menghasilkan buah tertinggi: apakah emas itu, daripada apa ia muncul, dan bagaimana ia menjadi paling unggul pada sifat-sifatnya.”
भीष्म उवाच
The passage frames dāna (charitable giving) as an act whose merit depends on understanding the nature and excellence of what is given. Vasiṣṭha prepares to explain why gold is considered supremely fruitful in donation—its origin, its qualities, and the proper manner of regarding it—linking material gift to ethical intention and discernment.
Bhīṣma reports that Vasiṣṭha addresses Paraśurāma and begins an instructive account: he invites Paraśurāma to hear how radiant gold came to be manifested and announces that he will describe the supreme merit associated with gifting gold—what it is, where it comes from, and how it is best in qualities.