Vrata–Dāna Compendium at Puṣkara: Puṣpavāhana’s Account and the Ṣaṣṭhī-vrata Purification Rite
कर्तव्या शक्तितो देव विप्रेभ्यो दक्षिणा नृप । ज्येष्ठे गावः प्रदातव्या मध्यमे भूमिरुत्तमा
kartavyā śaktito deva viprebhyo dakṣiṇā nṛpa | jyeṣṭhe gāvaḥ pradātavyā madhyame bhūmiruttamā
शक्तितो देव विप्रेभ्यो दक्षिणा कर्तव्या, नृप; ज्येष्ठे गावः प्रदातव्याः, मध्यमे भूमिरुत्तमा।
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Primary Rasa: shanta
Secondary Rasa: karuna
Sandhi Resolution Notes: भूमिरुत्तमा = भूमिः + उत्तमा; कर्तव्या/प्रदातव्या = तव्यत्-प्रत्ययान्त कृदन्त (gerundive)
It teaches proportional charity: gifts to learned Brāhmaṇas should be given according to one’s means, with cows regarded as a foremost gift and land as an excellent middling gift.
They are treated as high-value, sustaining forms of charity—cows support daily livelihood (milk, agriculture support), while land provides enduring means of sustenance and social stability.
It emphasizes responsible generosity: give sincerely within capacity, prioritize gifts that genuinely support recipients, and uphold dharma through sustained, welfare-oriented giving.