Adhyāya 60: Dāna vs. Yajña—Royal Giving, Protection, and Karmic Share
सदक्षिणां काञउ्चनचारुशंगीं कांस्योपदोहां द्रविणोत्तरीयाम् । धेनुं तिलानां ददतो द्विजाय लोका वसूनां सुलभा भवन्ति
vaiśampāyana uvāca |
sadakṣiṇāṃ kāñcanacāruśaṅgīṃ kāṃsyopadohāṃ draviṇottarīyām |
dhenuṃ tilānāṃ dadato dvijāya lokā vasūnāṃ sulabhā bhavanti ||
毗舍波耶那说:若有人向婆罗门奉献“芝麻牛”之施,具足供养金(dakṣiṇā),以美丽金角装饰,并配以青铜挤乳器皿与贵重上衣;则瓦苏诸神之界对他而言唾手可得。
वैशम्पायन उवाच
The verse teaches that dāna (charitable giving) should be complete and respectful—accompanied by dakṣiṇā and appropriate supporting gifts—and that such well-formed generosity is a powerful dharmic act producing spiritual merit, here expressed as access to the realms of the Vasus.
Vaiśampāyana, in the Anuśāsana Parva’s instruction on dharma, describes the merit gained by donating a ritual ‘tiladhenu’ (sesame-cow offering) to a Brahmin, specifying the customary components (golden horns, bronze milking vessel, valuable cloth, and dakṣiṇā) and stating the resulting heavenly reward.