ईश्वर उवाच । वृथा जन्मानि चत्वारि वृथा दानानि षोडश । सुजन्मानि च चत्वारि महादानानि षोडश
īśvara uvāca | vṛthā janmāni catvāri vṛthā dānāni ṣoḍaśa | sujanmāni ca catvāri mahādānāni ṣoḍaśa
ஈசுவரன் கூறினார்—நான்கு வகை பிறப்புகள் வீணானவை; பதினாறு வகை தானங்களும் வீணானவை. மேலும் நான்கு வகை நற்பிறப்புகள், பதினாறு வகை மகாதானங்களும் உள்ளன.
Īśvara (Śiva)
Tirtha: Prabhāsa-kṣetra
Type: kshetra
Listener: Devī
Scene: Īśvara begins a formal śāstric enumeration: ‘four wasted births, sixteen wasted gifts; four noble births, sixteen great gifts’—a moment of authoritative classification.
Not every act labeled “charity” becomes merit; dharma distinguishes between empty giving and truly transformative great gifts.
The instruction occurs within the Prabhāsakṣetra Māhātmya setting.
A promised taxonomy of vṛthā-dāna (futile gifts) and mahādāna (great gifts), to be detailed in subsequent verses.