तीर्थवंशोपदेशः
Tīrtha-vaṃśa Upadeśa: Instruction on the Fruits of Sacred Waters
(व्रतानां पारणार्थाय गुर्वर्थे यज्ञदक्षिणाम् । निवेशार्थ च विद्वांसस्तेषां दत्त महाफलम् ।।
vratānāṁ pāraṇārthāya gurvarthē yajñadakṣiṇām | niveśārthaṁ ca vidvāṁsas teṣāṁ dattaṁ mahāphalam || pitroś ca rakṣaṇārthāya putradārārtham eva vā | mahāvyādhivimokṣāya teṣu dattaṁ mahāphalam || bālāḥ striyaś ca vāñchanti subhaktaṁ cāpy asādhanāḥ | svargam āyānti dattvaiṣāṁ nirayān nopayānti te || kṛtasarvasvaharaṇā nirdōṣāḥ prabhaviṣṇubhiḥ | spṛhayanti ca bhuktvānnaṁ teṣu dattaṁ mahāphalam ||
व्रतानां पारणार्थाय गुर्वर्थे यज्ञदक्षिणाम्। निवेशार्थं च विद्वांसस्तेषां दत्तं महाफलम्॥ पित्रोश्च रक्षणार्थाय पुत्रदारार्थमेव वा। महाव्याधिविमोक्षाय तेषु दत्तं महाफलम्॥ बालाः स्त्रियश्च याचन्ति सुभक्तं चाप्यसाधनाः। स्वर्गमायान्ति दत्त्वैषां निरयान्नोपयान्ति ते॥ कृतसर्वस्वहरणाः निर्दोषाः प्रभविष्णुभिः। स्पृहयन्ति च भुक्त्वान्नं तेषु दत्तं महाफलम्॥
भीष्म उवाच
Bhīṣma teaches that charity is especially meritorious when directed to genuine need: completing vows, paying rightful fees (to teacher or sacrifice), establishing a household, protecting parents, supporting family, seeking relief from severe illness, and—above all—feeding the resource-less such as children, women, and innocents robbed by the powerful.
Within Bhīṣma’s instruction on dāna-dharma in the Anuśāsana Parva, he enumerates specific recipients and circumstances where giving (particularly food and necessary wealth) yields ‘great fruit,’ framing charity as a concrete social and ethical duty.