Śrāddha-Kalpa: Pitṛ-Pūjā and Tithi-Phala (श्राद्धकल्पः पितृपूजा च तिथिफलम्)
सुवर्णमेव सर्वासु दक्षिणासु विधीयते । सुवर्ण ये प्रयच्छन्ति सर्वदास्ते भवन्त्युत
suvarṇam eva sarvāsu dakṣiṇāsu vidhīyate | suvarṇaṃ ye prayacchanti sarvadāste bhavanty uta ||
ਸਭ ਦਕਸ਼ਿਣਾਵਾਂ ਵਿੱਚ ਸੋਨੇ ਦਾ ਹੀ ਵਿਸ਼ੇਸ਼ ਵਿਧਾਨ ਹੈ। ਜੋ ਸੋਨਾ ਦਾਨ ਕਰਦੇ ਹਨ, ਉਹ ਨਿਸ਼ਚਿਤ ਹੀ ਸਦਾ ਦਾਤਾ ਬਣੇ ਰਹਿੰਦੇ ਹਨ।
भीष्म उवाच
Gold is presented as a foremost and widely sanctioned form of dakṣiṇā; giving it cultivates a lasting identity as a giver, implying enduring merit and a stable ethical habit of generosity.
In the Anuśāsana Parva’s instruction on dharma, Bhīṣma continues advising on dāna and proper gifts; here he highlights suvarṇa (gold) as a particularly prescribed dakṣiṇā and praises those who give it as constant benefactors.