दीपकाष्ठोपलादीनि चरमं बहुवार्षिकम् । इति कानीयसान्याहुर्दाननाशत्रयं श्रृणु
dīpakāṣṭhopalādīni caramaṃ bahuvārṣikam | iti kānīyasānyāhurdānanāśatrayaṃ śrṛṇu
Ang pag-aalay ng ilawan, pagbibigay ng panggatong, bato at mga katulad nito ay pinakamababa; at ang bisa ng gantimpala nito’y panandalian kahit lumipas ang maraming taon. Kaya tinatawag itong ‘maliit’. Ngayon pakinggan ang tatlong paraan kung paano nasisira at nawawalan ng bunga ang handog.
Sūta (Lomaharṣaṇa) addressing the sages (deduced from Māheśvarakhaṇḍa narrative convention)
Scene: A teacher-sage instructs a king in a quiet hermitage; in the foreground are humble offerings—oil-lamp, firewood, stones—contrasted with more nourishing gifts; the mood is contemplative and corrective.
Small gifts still matter, but the purity of intention and conduct is crucial—otherwise charity can lose its spiritual fruit.
No tīrtha is named; the verse transitions to a general dharma rule on ‘dāna-nāśa’.
It lists lesser gifts (lamp, firewood, stones) and introduces the teaching of three ways charity’s merit can be destroyed.