दानफलप्रकरणम् — उपानहदानं, तिलदानं, भूमिदानं, गोदानं, अन्नदानं च
Gifts and Their Stated Results: Footwear, Sesame, Land, Cows, and Food
ब॒हस्पतिर्वाच सुवर्णदानं गोदानं भूमिदानं च वृत्रहन् (विद्यादानं च कन्यानां दानं पापहरं परम् ।) दददेतान् महाप्राज्ञ: सर्वपापै: प्रमुच्यते
bṛhaspatir uvāca suvarṇadānaṁ godānaṁ bhūmidānaṁ ca vṛtrahan (vidyādānaṁ ca kanyānāṁ dānaṁ pāpaharaṁ param) dadad etān mahāprājñaḥ sarvapāpaiḥ pramucyate
Wika ni Bṛhaspati: “O mamamatay kay Vṛtra (Indra), ang pag-aalay ng ginto, mga baka, at lupa—gayundin ang pag-aalay ng kaalaman at ang pagbibigay ng dalaga sa pag-aasawa—ay itinuturing na mga kaloob na lubhang pumupuksa sa kasalanan. Ang tunay na marunong na nagbibigay ng mga kaloob na ito ay napapalaya sa lahat ng kasalanan.”
भीष्म उवाच
The verse teaches that certain forms of dāna—gold, cows, land, knowledge, and kanyādāna—are considered exceptionally powerful for moral purification, and that a wise giver is said to be freed from sins through such generosity.
Within Bhīṣma’s discourse on dharma, a statement attributed to Bṛhaspati is cited, addressed to Indra (called Vṛtrahan), listing major meritorious gifts and asserting their sin-destroying efficacy.