Śrāddha-Kalpa: Pitṛ-Pūjā and Tithi-Phala (श्राद्धकल्पः पितृपूजा च तिथिफलम्)
तस्मात् सुवर्ण ददता दत्ता: सर्वाः सम देवता: । भवन्ति पुरुषव्याप्र न हतः परमं विदुः
tasmāt suvarṇaṃ dadatā dattāḥ sarvāḥ sama-devatāḥ | bhavanti puruṣavyāghra na hi tataḥ paramaṃ viduḥ ||
Bhishma disse: Portanto, ó tigre entre os homens, quando alguém dá ouro, considera-se como se tivesse dado igualmente a todas as divindades. Assim, os sábios não reconhecem dádiva alguma superior à dádiva do ouro.
भीष्म उवाच
The verse teaches the exalted merit of giving gold: it is treated as an offering that reaches all deities equally, and thus is praised as among the highest forms of dāna.
In Anuśāsana Parva’s instruction on dharma, Bhīṣma continues advising (addressing his listener as ‘puruṣavyāghra’) about the relative excellence of gifts, asserting the preeminence of suvarṇa-dāna.