Jīva–Ātman Inquiry; Kṣetrajña Doctrine; Karma-based Varṇa; Four Āśramas and Sannyāsa Discipline
दानेन भोगानित्याहुस्त पसा स्वर्गमाप्नुयात् । दानं तु द्विविधं प्राहुः परत्रार्थमिहैव च ॥ १०० ॥
dānena bhogānityāhusta pasā svargamāpnuyāt | dānaṃ tu dvividhaṃ prāhuḥ paratrārthamihaiva ca || 100 ||
Sinasabi nila: sa pamamagitan ng banal na pag-aalay (dāna) nakakamit ang mga kaluguran; sa pamamagitan ng pagkamapagtiis (tapas) nararating ang langit. Ngunit ang dāna ay ipinahayag na may dalawang uri—isa para sa bunga sa kabilang-buhay, at isa na namumunga rito mismo sa daigdig.
Sanatkumara (teaching Narada in the Moksha-Dharma dialogue)
Vrata: none
Primary Rasa: shanta
Secondary Rasa: bhakti
The verse distinguishes karmic instruments: dāna tends to yield bhoga (enjoyable outcomes), tapas tends to yield svarga, and it clarifies that dāna itself operates in two modes—producing merit for the next world (paratra) and producing tangible benefit in this world (iha).
Indirectly, it frames external dharmic acts (dāna, tapas) as fruit-bearing disciplines; in Bhakti-oriented Moksha-Dharma, such acts are often recommended when performed with right intention and offered to the Divine, while recognizing that their fruits can be worldly (iha) or otherworldly (paratra).
It highlights a dharma-śāstra style classification (twofold division of dāna) used in ritual ethics—useful for determining intention (saṅkalpa) and expected fruit (phala) when prescribing charitable rites within Vedic practice.