Śrāddha-Kalpa: Pitṛ-Pūjā and Tithi-Phala (श्राद्धकल्पः पितृपूजा च तिथिफलम्)
किं तु भूमेर्गवां चार्थे सुवर्ण दीयतामिति । “भरतश्रेष्ठ यह सब कार्य तो तुमने बहुत उत्तम किया है; किंतु अब हमारे कहनेसे भूमिदान और गोदानके निष्क्रयरूपसे कुछ सुवर्णदान भी करो
kiṁ tu bhūmer gavāṁ cārthe suvarṇaṁ dīyatām iti |
“Ngunit alang-alang sa lupa at sa mga baka, magbigay rin ng ginto.” “O pinakadakila sa angkan ng Bharata, napakainam ng lahat ng gawaing iyon; datapwat ngayon, ayon sa aming sinabi, maghandog pa ng kaunting ginto bilang ganap na pagtupad sa pag-aalay ng lupa at pag-aalay ng baka.”
भीष्म उवाच
Bhishma teaches that major gifts like land and cows should be ethically ‘completed’ by an additional gift of gold, serving as a compensatory/finishing offering so the act of charity is properly fulfilled.
Bhishma is instructing the listener (addressed in the surrounding passage as a Bharata श्रेष्ठ, i.e., a Kuru prince such as Yudhiṣṭhira) on the proper manner of dāna: after praising what has been done, he adds a further injunction—give gold in connection with land- and cow-gifts.