Shloka 10
Adhyāya 142: Cyavana, the Devas’ Arrogance, and Vāyu’s Counsel on Protecting Brāhmaṇas
वृषादर्भिश्न राजर्षी रत्नानि विविधानि च । रम्यांक्षावसथान् दत्त्वा द्विजेभ्यो दिवमागत:,राजर्षि वृषादर्भिने ब्राह्मणोंको नाना प्रकारके रत्न तथा रमणीय गृह प्रदान करके स्वर्गलोकमें स्थान प्राप्त किया है
Vṛṣādarbhisṇa rājarṣī ratnāni vividhāni ca | ramyān kṣāvāsathān dattvā dvijebhyo divam āgataḥ ||
毗湿摩说道：王仙弗利沙达尔毗湿那向二生者（婆罗门）布施种种珍宝与雅致居所，因此得升天界。
भीष्म उवाच
Educational Q&A
The verse teaches that dāna (generous giving), especially to worthy recipients such as dvijas/brāhmaṇas, produces puṇya (religious merit) that leads to elevated posthumous attainment—here expressed as reaching heaven.
Bhīṣma cites the example of the royal sage Vṛṣādarbhisna, who donated various precious gems and pleasant dwellings to brāhmaṇas; as a result of this charitable conduct, he is said to have attained heaven.