Nakṣatra-yoga-anusāreṇa Dāna-vidhiḥ
Gifts prescribed according to lunar mansions and yogas
यद् देवेभ्य: पितृभ्यश्न विप्रेभ्यश्न प्रयच्छसि । युधिष्ठिर! तीसरे समयमें जो तुम देवताओं, पितरों और ब्राह्मणोंके उद्देश्यसे दान करते हो, वह विश्वेदेवोंको संतुष्ट करनेवाला होता है
yad devebhyaḥ pitṛbhyaś ca viprebhyaś ca prayacchasi | yudhiṣṭhira! tṛtīye samaye yat tvayā deve-pitṛ-brāhmaṇārthaṁ dīyate, tad viśvedevānāṁ toṣa-karaṁ bhavati ||
Wika ni Bhishma: “O Yudhishthira, anumang ibinibigay mong kaloob na may layuning parangalan ang mga diyos, ang mga ninuno (pitṛ), at ang mga Brahman—kapag inihandog sa ikatlong itinakdang oras—ay nagiging alay na nagpapasiyahan sa mga Viśvedevas. Itinuturo nito na ang kawanggawa ay nagkakamit ng ganap na bigat na moral at lakas na pang-ritwal kapag tumutugma sa wastong tatanggap, layon, at panahon.”
भीष्म उवाच
Charity becomes especially meritorious when it is directed to worthy recipients (gods, ancestors, Brahmins), motivated by reverent intention, and performed at the proper prescribed time; such giving is said to please the Viśvedevas.
In Bhishma’s instruction to Yudhishthira on dharma, he explains the fruit of timely, properly directed gifts: offerings made for devas, pitrs, and Brahmins at the ‘third time’ are described as satisfying the collective deities called the Viśvedevas.