निःश्वस्य पितरो देवा यांति दातुः फलं न हि । तस्माद्युगेषु सर्वेषु दानमेव प्रदीयते
niḥśvasya pitaro devā yāṃti dātuḥ phalaṃ na hi | tasmādyugeṣu sarveṣu dānameva pradīyate
Bumuntong-hininga, ang mga Pitṛ at ang mga Deva ay lumisan—sapagkat ang bungang ninanais ng nagbibigay ay hindi sumisibol. Kaya sa lahat ng yuga, ang dāna o kawanggawa lamang ang dapat ibigay ayon sa wastong paraan.
Mahākāla (contextual continuation within Adhyāya 40 dialogue)
Scene: Pitṛs and Devas, sighing, turn away as if the intended fruit did not manifest; the narrative resolves into a clear injunction: dāna must be given (properly) in every yuga.
Charity must be performed rightly so that Devas and Pitṛs are satisfied and the intended merit truly accrues.
No specific tīrtha is mentioned; the verse provides universal dharma instruction about dāna.
The prescription is to perform dāna consistently across all yugas, implying proper method so its phala is not lost.