Description of the Rules for Charitable Gifts and Related Rites
Gaṅgā-māhātmya
पात्रां तरविशेषेण फलं चैवोत्तरोत्तरम् । विभवे सति यो मोहान्न कुर्याद्विधिविस्तरम् ॥ १८ ॥
pātrāṃ taraviśeṣeṇa phalaṃ caivottarottaram | vibhave sati yo mohānna kuryādvidhivistaram || 18 ||
Walaupun penerima bukan pātra yang istimewa, buah pahala sedekah tetap meningkat setahap demi setahap menurut keunggulan pemberian itu. Namun sesiapa yang berkemampuan tetapi kerana khayal tidak melaksanakan upacara menurut tata cara yang lengkap dan benar, tidak memperoleh hasil yang lebih tinggi.
Suta (narrating the teaching as part of the Uttara-Bhaga discourse on dāna and tīrtha-related dharma)
Vrata: none
Primary Rasa: shanta
Secondary Rasa: bhakti
It teaches that dharmic acts like dāna yield graded spiritual merit, but neglecting the prescribed procedure despite having resources diminishes the higher fruit of the act.
By stressing sincerity and completeness in dharmic offerings: when one has capacity, performing the act properly becomes an expression of reverence and disciplined devotion rather than careless, half-hearted practice.
Kalpa (ritual procedure) is implied: “vidhi-vistara” points to following the prescribed steps of a rite—how an act is to be performed, not merely that it is performed.