तदर्थ पादशेषं वा वित्तशाव्यविवर्जितम् । यद् यदेवात्मनो<भीष्टं तत् तद् देयं द्विजातये
tadarthaṃ pādaśeṣaṃ vā vittāśāvyavivarjitam | yad yad evātmano 'bhīṣṭaṃ tat tad deyaṃ dvijātaye ||
तदर्थं पादशेषं वा वित्तशाठ्यविवर्जितम् । यद्यदेवात्मनोऽभीष्टं तत्तद्देयं द्विजातये ॥
वैशम्पायन उवाच
Charity should be sincere and free from miserliness: even if one can give only a small fraction, one should still give; and the best gifts are those one truly values, offered to worthy recipients such as Brāhmaṇas.
In the Svargārohaṇa context, Vaiśaṃpāyana continues ethical instruction emphasizing dāna: the measure may vary with capacity, but the inner attitude must not be stingy, and one should give cherished items to the twice-born.