सर्वेषामेव दानानामन्नदानं परं स्मृतम् । सद्यः प्रीतिकरं तोयमन्नं च नृपसत्तम
sarveṣāmeva dānānāmannadānaṃ paraṃ smṛtam | sadyaḥ prītikaraṃ toyamannaṃ ca nṛpasattama
ในบรรดาทานทั้งปวง ทานอาหารถูกจดจำว่าเป็นทานสูงสุด น้ำและอาหารยังความปีติและความอิ่มเอมได้โดยฉับพลัน โอ้ พระราชาผู้ประเสริฐยิ่ง
Mārkaṇḍeya (contextual continuation)
Tirtha: Revā-tīrtha (contextual)
Type: ghat
Listener: nṛpasattama (best of kings) addressed here; adjacent verses address Pārtha—same listener or a royal addressee in the frame narrative
Scene: A riverside annadāna: servers distribute food and water to travelers; a kingly patron watches; recipients show relief and gratitude; the tīrtha backdrop sanctifies the act.
Serving living beings through food (and water) is upheld as the most exalted charity because it directly sustains life.
The statement supports the Varuṇeśvara tīrtha narrative, where gifts and worship are linked to great merit.
Practice anna-dāna (and toya-dāna), emphasizing their immediate benefit to recipients.