उदकं चात्र दानं च दद्यादभयमेव च । अन्नदानात्परं दानं न भूतं न भविष्यति
udakaṃ cātra dānaṃ ca dadyādabhayameva ca | annadānātparaṃ dānaṃ na bhūtaṃ na bhaviṣyati
ณ ที่นี้พึงถวายทานน้ำ ทานทรัพย์ และทานอภัยคือการให้ความปลอดภัยด้วย ยิ่งกว่าทานอาหารนั้น ไม่มีทานใดเคยมีมา และจักไม่มีในกาลหน้า
Śiva (Deveśa) speaking to King Uttānapāda (deduced from Adhyāya 50 context)
Tirtha: Revā tīrtha (local ‘atra’ context)
Type: ghat
Listener: nṛpa (king)
Scene: A sacred riverbank charity pavilion: water pots lined up, food being served, and a protector figure offering refuge—symbolizing abhaya-dāna; above, a radiant inscription-like aura declares anna-dāna supreme.
The highest dharma is to preserve life and dignity—food, water, and protection are the pinnacle of giving.
No single tirtha is named; the instruction is framed within the Revā Khaṇḍa’s dharma-teaching atmosphere.
Udaka-dāna (water), general dāna, and abhaya-dāna (granting safety/protection), with anna-dāna declared supreme.