अष्टोत्तमानि चत्वारि मध्यमानि विधानतः । कानीयसानि शेषाणि त्रिविधत्वमिदं विदुः
aṣṭottamāni catvāri madhyamāni vidhānataḥ | kānīyasāni śeṣāṇi trividhatvamidaṃ viduḥ
ବିଧାନ ଅନୁସାରେ ଆଠଟି ଦାନ ‘ଉତ୍ତମ’ ଏବଂ ଚାରିଟି ‘ମଧ୍ୟମ’; ଶେଷଗୁଡ଼ିକ ‘କନୀୟ’। ଏହିପରି ଜ୍ଞାନୀମାନେ ଏହାକୁ ତ୍ରିବିଧ ଶ୍ରେଣୀ ଭାବେ ଜାଣନ୍ତି।
Sūta (Lomaharṣaṇa) addressing the sages (deduced from Māheśvarakhaṇḍa narrative convention)
Scene: A symbolic tableau of three tiers: top tier with icons of eight ‘excellent’ gifts, middle with four ‘middling’, bottom with assorted ‘lesser’; a teacher points to the tiers while donors contemplate.
Not all gifts are equal in dharmic weight; scripture grades charity by its substance and impact.
No tīrtha is mentioned in this verse.
A formal three-tier classification of gifts: excellent (8), middling (4), and the remainder as lesser.