Śrāddha-Kalpa: Pitṛ-Pūjā and Tithi-Phala (श्राद्धकल्पः पितृपूजा च तिथिफलम्)
“इसीलिये देवता, गन्धर्व, नाग, राक्षस, मनुष्य और पिशाच--ये सब प्रयत्नपूर्वक सुवर्ण धारण करते हैं ।। मुकुटैरज़रदयुतैरलंकारै: पृथग्विधै: । सुवर्णविकृतैस्तत्र विराजन्ते भृगूत्तम
isīliye devatā, gandharva, nāga, rākṣasa, manuṣya aura piśāca—ye saba prayatnapūrvaka suvarṇa dhāraṇa karate haiṃ. mukuṭair ajaradyutair alaṅkāraiḥ pṛthagvidhaiḥ | suvarṇavikṛtais tatra virājante bhṛgūttama ||
भीष्म उवाच—तस्माद् देवाः गन्धर्वाः नागा राक्षसाः मनुष्याः पिशाचाश्च सर्वे प्रयत्नतः सुवर्णं धारयन्ति। मुकुटैरजरद्युतिभिर् नानाविधैरलंकारैः सुवर्णविकृतैश्च तत्र विराजन्ते, भृगूत्तम॥
भीष्म उवाच
Gold is presented as a universally recognized marker of splendor and auspicious prestige across many classes of beings; the implied ethical point is that visible excellence and honor are culturally associated with radiant, well-ordered adornment, when pursued intentionally and appropriately.
Bhishma, instructing a Bhṛgu-descendant, explains why many beings—divine, semi-divine, human, and otherworldly—wear gold: they appear resplendent with unfadingly radiant crowns and diverse gold ornaments.