तस्माद्देयं यथाशक्त्या न स्तेयं कनकं बुधैः । इच्छद्भिः परमं सौख्यं स्वशरीरस्य शाश्वतम्
tasmāddeyaṃ yathāśaktyā na steyaṃ kanakaṃ budhaiḥ | icchadbhiḥ paramaṃ saukhyaṃ svaśarīrasya śāśvatam
तस्माद् यथाशक्ति दानं कर्तव्यं, बुधैः कनकं न स्तेयं; ये परमं सौख्यं स्वशरीरस्य शाश्वतं च इच्छन्ति, ते एवमेव आचरन्तु।
Sahasrāṃśu (Sūrya, the Sun-god)
Tirtha: Bhāskara-traya tīrtha (implied in the surrounding narrative)
Type: kshetra
Listener: A brāhmaṇa (dvija) addressed in the narrative frame
Scene: A pilgrim-teacher instructs a seeker near a sacred precinct: one hand in teaching gesture, the other offering alms; a symbolic heap of gold kept untouched, emphasizing asteya.
Dāna purifies and theft destroys; ethical living sustains both spiritual merit and bodily well-being.
The teaching is embedded in a Nāgarakhaṇḍa tīrtha account that frames dharma as the true fruit of pilgrimage; the site is not named in this verse.
Give charity according to your capacity (yathāśakti-dāna) and observe non-stealing (asteya), especially regarding gold.