अध्याय १३२ — कर्मणा मनसा वाचा: स्वर्गमार्गः तथा आयुर्विपाकः
Adhyāya 132 — The path to heaven through deed, mind, and speech; karmic results for lifespan
शुद्धेन मनसा दत्त्वा सक्तुप्रस्थं द्विजातये । ब्रह्मलोकमनुप्राप्त: पर्याप्तं तन्निदर्शनम्
śuddhena manasā dattvā saktuprasthaṃ dvijātaye | brahmalokam anuprāptaḥ paryāptaṃ tan nidarśanam ||
ด้วยจิตอันบริสุทธิ์ ผู้หนึ่งถวายสักตุ (แป้งข้าวบาร์เลย์คั่ว) หนึ่งปรัสถะแก่พราหมณ์ทวิชะ แล้วบรรลุพรหมโลก เพียงตัวอย่างเดียวนี้ก็พอแสดงความสำคัญอันชี้ขาดของความบริสุทธิ์ภายในในการให้ทาน
धौग्य उवाच
The verse teaches that the moral and spiritual fruit of charity depends primarily on the purity of intention (śuddha-manas), not on the material magnitude of the gift; even a small offering, when given with a clean heart, can lead to the highest merit.
Dhaumya cites a traditional illustrative case: a person offered a simple measure of sattu to a Brahmin with a purified mind and thereby attained Brahmaloka, using this as a sufficient example to emphasize the value of inner purity in giving.