कात्यायन उवाच । दानस्य तपसो वापि भगवन्किं च दुष्करम् । किं वा महत्फलं प्रेत्य सारस्वत ब्रवीहि तत्
kātyāyana uvāca | dānasya tapaso vāpi bhagavankiṃ ca duṣkaram | kiṃ vā mahatphalaṃ pretya sārasvata bravīhi tat
କାତ୍ୟାୟନ କହିଲେ—ହେ ଭଗବନ୍! ଦାନ ଓ ତପ ମଧ୍ୟରେ ପ୍ରକୃତରେ କେଉଁଟି ଅଧିକ ଦୁଷ୍କର? ଏବଂ ମୃତ୍ୟୁ ପରେ କେଉଁଟି ମହାଫଳ ଦିଏ? ହେ ସାରସ୍ୱତ, ତାହା କହନ୍ତୁ।
Kātyāyana
Listener: Śaunaka and sages (frame)
Scene: Kātyāyana, hands folded, asks Sārasvata seated with a manuscript and water-pot; behind them symbolic scales weigh ‘dāna’ and ‘tapas’; a faint vision of afterlife paths (svarga/mokṣa) appears above.
It frames a dharmic inquiry: which practice—charity or austerity—is harder, and which brings the highest posthumous merit.
No specific tīrtha is named in this verse; it functions as a doctrinal question within the Kaumārikākhaṇḍa narrative.
No direct prescription is given; the verse introduces evaluation of dāna (charitable giving) and tapas (austerity).