Shloka 78
Rudra-Śiva: Names, Two Natures, and the Logic of Epithets (रुद्रनाम-बहुरूपत्व-प्रकरणम्)
अपना कल्याण चाहनेवाले पुरुषको सदा अपनी शक्तिके अनुसार दान करना चाहिये। सदा यज्ञ करना चाहिये और सदा ही पुष्टिजनक कर्म करते रहना चाहिये ।।
dharmeṇārthaḥ samāhāryo dharmalabdhaṃ tridhā dhanam | kartavyaṃ dharmaparamaṃ mānavena prayatnataḥ ||
大天（摩诃提婆）教示：求真实福祉者，当唯以法（达摩）求财。由正法所得之财，应分为三分；并当以恒久之努力，常行以法为先的事业——如随力布施、举行耶祭，以及从事滋养生命、增长气力的善行。
श्रीमहेश्वर उवाच
Educational Q&A
Earn wealth only by righteous means (dharma), then structure its use responsibly—dividing dharma-earned wealth into three parts—and prioritize dharma in all actions, including giving according to capacity and sustaining sacrificial/beneficial duties.
In Anuśāsana Parva’s instruction-focused setting, Śrī Maheśvara speaks as a moral teacher, laying down a rule for household and social ethics: righteous acquisition of wealth and its disciplined, dharma-first deployment through ongoing duties like dāna and yajña.