Vāmana’s Advent, Aditi’s Hymn, Bali’s Gift, and the Mahatmya of Bhū-dāna
दरिद्रेणापि यत्किंचिद्दीयते विष्णवे गुरो । तदेव परमं दानं दत्तं भवति चाक्षयम् ॥ ९८ ॥
daridreṇāpi yatkiṃciddīyate viṣṇave guro | tadeva paramaṃ dānaṃ dattaṃ bhavati cākṣayam || 98 ||
Wahai Guru, walaupun orang miskin memberi sesuatu—walau sekecil mana—kepada Vishnu atau kepada gurunya, itulah sedekah yang paling utama; setelah diberikan, pahalanya menjadi tidak susut, tidak habis-habis.
Sanatkumara (in instruction to Narada)
Vrata: none
Primary Rasa: karuna
Secondary Rasa: bhakti
It teaches that the spiritual fruit of giving is determined by devotion and the worthiness of the recipient (Vishnu and the guru), not by the material size of the gift; such giving yields akṣaya (inexhaustible) merit.
Bhakti is shown as accessible to all: even the poor can practice devotion through sincere offering to Vishnu and reverent service to the guru, and that heartfelt act becomes supremely meritorious.
The verse primarily emphasizes dāna-dharma and guru-bhakti rather than a specific Vedanga; practically, it underscores correct intention (saṅkalpa) and proper recipient (Vishnu/guru) as key principles in ritualized giving.