Adhyāya 159 — Dāna–Dakṣiṇā, Āpaddharma Measures, and Prāyaścitta Classifications
दातारो न ग्रहीतारो दयावन्तस्तथैव च । पितृदेवातिथेयाश्र नित्योद्युक्तास्तथैव च,वे देते हैं, लेते नहीं। उनमें स्वभावसे ही दया भरी रहती है। वे देवताओं, पितरों तथा अतिथियोंके सेवक होते हैं और सत्कर्म करनेके लिये सदा उद्यत रहते हैं
dātāro na grahītāro dayāvantas tathaiva ca | pitṛdeva-atitheyāśrā nityodyuktās tathaiva ca ||
Bhīṣma disse: “Eles são doadores, não tomadores; a compaixão habita neles por natureza. Permanecem devotados ao serviço dos deuses, dos ancestrais e dos hóspedes, e estão sempre empenhados em praticar obras justas.”
भीष्म उवाच
The verse praises an ethical ideal: the truly virtuous are defined by giving rather than taking, by innate compassion, and by steady commitment to dharmic duties—especially honoring gods, ancestors, and guests.
In Śānti Parva, Bhīṣma instructs Yudhiṣṭhira on dharma after the war. Here he characterizes the conduct of exemplary people, describing their generosity, mercy, and constant readiness for righteous action and service.