Viṣṇu-sahasranāma—Yudhiṣṭhira’s Inquiry and Bhīṣma’s Recitation (विष्णोर्नामसहस्रम्)
गवां शतसहसंत्रं च यो दद्याज्ज्येष्ठपुष्करे । न तद्धर्मफलं तुल्यमतिथिर्यस्य तुष्यति
Bhīṣma uvāca — gavāṁ śata-sahasraṁ ca yo dadyāj jyeṣṭha-puṣkare | na tad dharma-phalaṁ tulyam atithir yasya tuṣyati ||
Wika ni Bhishma: “Kahit pa ang isang tao’y magbigay ng isang daang libong baka sa Jyeṣṭha-Puṣkara, ang gantimpalang panrelihiyon mula roon ay hindi kapantay ng gantimpala ng taong ang panauhin ay tunay na nasisiyahan sa paglilingkod na iniaalay niya.”
भीष्म उवाच
The verse teaches that sincere hospitality—service that genuinely satisfies an atithi (guest)—yields greater dharma-phala than even enormous, prestigious acts of charity such as donating a hundred thousand cows at a famous tīrtha.
In the Anuśāsana Parva, Bhishma instructs Yudhiṣṭhira on dharma. Here he contrasts grand ritualized giving at a pilgrimage place with the immediate, personal duty of honoring guests, declaring the latter superior in spiritual merit.