Viṣṇu-sahasranāma—Yudhiṣṭhira’s Inquiry and Bhīṣma’s Recitation (विष्णोर्नामसहस्रम्)
जो श्रेष्ठ एवं सुपात्र ब्राह्मणको उपानह (जूता) दान करता है, उसके लिये कहीं कोई विषम स्थान नहीं है। न उसे दुःख उठाना पड़ता है और न काँटोंका ही सामना करना पड़ता है। छत्र-दान करनेसे परलोकमें जानेपर दाताको सुखदायिनी छाया सुलभ होती है ।।
yama uvāca | yo śreṣṭhaṃ evaṃ supātraṃ brāhmaṇaṃ upānah (jūtā) dānaṃ karoti, tasya kvāpi na kaścid viṣama-sthānaḥ | na tasya duḥkhaṃ bhavitum arhati, na ca kaṇṭakānāṃ samāgamo bhavati | chatra-dānāt paralokaṃ gatvā dātur upalabhyate sukhadāyinī chāyā | na hi dattasyā dānasya nāśo 'stīha kadācana | citragupta-mataṃ śrutvā hṛṣṭa-romā vibhāvasuḥ ||
Wika ni Yama: “Ang sinumang maghandog ng isang pares ng sandalyas sa isang Brahmin na dakila at karapat-dapat tumanggap ay hindi na makatatagpo ng lupang baku-bako o mahirap daanan; hindi niya kailangang magdusa sa hirap, ni humarap sa pahirap ng mga tinik. Sa pag-aalay ng payong, pagdating ng nagkaloob sa kabilang daigdig, agad siyang magkakaroon ng malamig at kaaya-ayang lilim. Tunay, ang handog na naibigay ay hindi kailanman nawawala. Nang marinig ang pasya ni Chitragupta, tumindig sa galak ang balahibo ni Vibhavasu.”
यम उवाच
Practical, need-based gifts given to worthy recipients yield corresponding karmic benefits: donating footwear removes hardship on one’s path, donating an umbrella grants protective comfort; and genuine charity is never ‘lost’ but endures as merit.
Yama explains the fruits of specific acts of dāna (sandals and umbrella). The verse then notes that upon hearing Chitragupta’s assessment, Vibhavasu (Agni) becomes thrilled—highlighting the authority of moral accounting and the certainty of karmic results.