Shloka 97
तीर्थवंशोपदेशः
Tīrtha-vaṃśa Upadeśa: Instruction on the Fruits of Sacred Waters
सुवर्णस्य च दातारो गवां च भरतर्षभ | यानानां वाहनानां च ते नरा: स्वर्गगामिन:,भरतश्रेष्ठ! जो सुवर्ण, गौ, पालकी और सवारीका दान करते हैं, वे मनुष्य स्वर्गलोकमें जाते हैं
suvarṇasya ca dātāro gavāṃ ca bharatarṣabha | yānānāṃ vāhanānāṃ ca te narāḥ svargagāminaḥ ||
सुवर्णस्य च दातारो गवां च भरतर्षभ । यानानां वाहनानां च ते नरा स्वर्गगामिनः ॥
भीष्म उवाच
Educational Q&A
Generous charity—especially of high-value and socially sustaining gifts like gold, cows, and means of transport—creates great merit and is praised as a dharmic act leading to heavenly attainment.
In the Anuśāsana Parva’s instruction on dharma, Bhishma continues advising Yudhiṣṭhira, listing specific forms of dāna (gifts) and stating their फल (result): donors of gold, cows, and conveyances are said to reach Svarga.