महिषीं गृहदासीं च सुरभीं सुतसंयुताम् । हेम विद्यां तथा भूमिं रथांश्च गजवाससी
mahiṣīṃ gṛhadāsīṃ ca surabhīṃ sutasaṃyutām | hema vidyāṃ tathā bhūmiṃ rathāṃśca gajavāsasī
Kerbau, hamba perempuan rumah tangga, lembu Surabhī yang mengeluarkan susu beserta anaknya, emas, ilmu, tanah, kereta, gajah dan pakaian—itulah jenis-jenis dana yang disebutkan.
Vyāsa (deduced from continuity of the māhātmya narration)
Tirtha: Devakhāta
Type: ghat
Scene: A procession of gifts arranged at a tīrtha: buffalo and cow with calf, bundles of garments, gold vessels, palm-leaf manuscripts symbolizing learning, land deed/soil basket, miniature chariot and elephant motifs—presented to priests and the needy.
Purāṇic dharma emphasizes generous dāna—supporting livelihood, worship, and learning—as a key means of accruing merit, especially at a sacred place.
The list appears within the Devakhāta māhātmya context of Dharmāraṇya.
The verse enumerates types of dāna (charitable gifts) such as cow-with-calf, gold, land, vehicles, and clothing.