हिरण्यं च सुवर्ण च दक्षिणामथ दापयेत् | सर्वत्र त्रिपलं स्वर्ण दातव्यं प्रयतात्मना,इसके बाद हिरण्य एवं सुवर्णकी दक्षिणा दे। मनको वशमें रखकर सभी पुस्तकोंपर तीन-तीन पल सोना चढ़ाना चाहिये
hiraṇyaṃ ca suvarṇaṃ ca dakṣiṇām atha dāpayet | sarvatra tripalaṃ svarṇaṃ dātavyaṃ prayatātmanā ||
Vaiśampāyana berkata: “Kemudian hendaklah diberikan hadiah berupa emas dan emas murni sebagai dakṣiṇā (upah keagamaan). Dengan minda yang terdisiplin dan berpegang pada kepatutan, hendaklah dipersembahkan tiga pala emas (tri-pala) di setiap tempat sebagaimana ditetapkan, sebagai derma yang sewajarnya.”
वैशम्पायन उवाच
The verse emphasizes dharmic giving: ritual obligations should be fulfilled through appropriate dakṣiṇā, and charity should be performed with self-restraint and sincerity rather than display or compulsion.
Vaiśampāyana continues describing prescribed acts connected with rites and their proper fees, specifying that gold is to be given as dakṣiṇā and indicating a standard measure—three palas of gold—to be offered in each required instance.