दानफलप्रकरणम् — उपानहदानं, तिलदानं, भूमिदानं, गोदानं, अन्नदानं च
Gifts and Their Stated Results: Footwear, Sesame, Land, Cows, and Food
मघवोवाच भगवन् केन दानेन स्वर्गत: सुखमेधते । यदक्षयं महार्घ च तद् ब्रूहि वदतां वर
maghavovāca bhagavan kena dānena svargataḥ sukham edhate | yad akṣayaṁ mahārgha ca tad brūhi vadatāṁ vara ||
ଇନ୍ଦ୍ର କହିଲେ—ହେ ଭଗବନ, ବକ୍ତାମାନଙ୍କ ମଧ୍ୟରେ ଶ୍ରେଷ୍ଠ! କେଉଁ ଦାନରେ ଦାତାର ସୁଖ ସ୍ୱର୍ଗସୁଖକୁ ମଧ୍ୟ ଅତିକ୍ରମ କରି ବୃଦ୍ଧି ପାଏ? ଯାହାର ଫଳ ଅକ୍ଷୟ ଓ ଅତ୍ୟନ୍ତ ମହାର୍ଘ, ସେହି ଦାନ ମୋତେ କହନ୍ତୁ।
भीष्म उवाच
The verse frames a dharma-inquiry: among acts of giving, which dāna yields the highest, imperishable (akṣaya) fruit—so valuable that it surpasses even heavenly enjoyment. It sets up the principle that not all charity is equal; intention, worthiness, and the nature of the gift determine enduring merit.
Indra (Maghavan) poses a question to a revered authority addressed as “Bhagavan,” requesting instruction on the supreme form of charity—one whose reward is inexhaustible and of the greatest significance.