Karma-Phala Rahasya and the Ethics of Dāna (कर्मफल-रहस्यं दानधर्मश्च)
पाद्यमासनमेवाथ दीपमन्नं प्रतिश्रयम् । दद्यादतिथिपूजार्थ स यज्ञ: पजचदक्षिण:
Bhīṣma uvāca: pādyaṃ āsanam eva atha dīpam annaṃ pratiśrayam | dadyād atithipūjārthaṃ sa yajñaḥ pañcadakṣiṇaḥ ||
விருந்தோம்பலுக்காக பாதம் கழுவ நீர், அமர ஆசனம், ஒளிக்குத் தீபம், உணவுக்குத் தானியம், தங்கிடத் தங்குமிடம்—இவ்வைந்து அளிப்பதே ‘பஞ்சதக்ஷிண யாகம்’ எனப்படும்.
भीष्म उवाच
Hospitality is treated as a sacred duty: offering a guest five essentials—foot-washing water, a seat, light, food, and shelter—is itself a yajña, a meritorious religious act.
Bhishma is instructing on dharma, defining a specific form of righteous conduct: the proper reception of an atithi (guest) through five concrete offerings, named the pañcadakṣiṇa-yajña.