भूमिदानं धनं धान्यं हस्त्यश्वकनकादिकम् । कपिलादानस्यैकस्य कलां नार्हन्ति षोडशीम्
bhūmidānaṃ dhanaṃ dhānyaṃ hastyaśvakanakādikam | kapilādānasyaikasya kalāṃ nārhanti ṣoḍaśīm
Sedekah tanah, harta, bijirin, gajah, kuda, emas dan seumpamanya—tiada satu pun menyamai walau seperenam belas daripada pahala satu kapilā-dāna.
Sūta (deduced)
Tirtha: Revā-tīrtha (contextual)
Type: ghat
Scene: A comparative tableau: land deed, heaps of grain, gold, elephants and horses shown as smaller side panels; the central panel shows kapilā-dāna radiating greater light, indicating superior merit.
Not all gifts are valued equally in Purāṇic dharma; certain offerings carry exceptional sanctity and transformative merit.
The teaching remains within the Kapilātīrtha/Revā setting, but the verse chiefly praises kapilā-dāna itself.
The implied prescription is to prioritize kapilā-dāna, described as surpassing other common forms of charity.