Adhyāya 60: Dāna vs. Yajña—Royal Giving, Protection, and Karmic Share
स्वकर्मभिर्मानवं संनिरुद्धं तीव्रान्धकारे नरके पतन्तम् । महार्णवे नौरिव वायुयुक्ता दानं गवां तारयते परत्र
svakarmabhir mānavaṁ saṁniruddhaṁ tīvrāndhakāre narake patantam | mahārṇave naur iva vāyuyuktā dānaṁ gavāṁ tārayate paratra ||
毗舍波耶那说:人被自身业行所困,正坠入极其黑暗的地狱;在彼世,唯有施牛之功德能使他渡过——正如大海之上的舟,得风相助,便能安然抵达彼岸。
वैशम्पायन उवाच
The verse teaches that charitable giving—specifically go-dāna (the gifting of cows), praised as a high form of dāna—can rescue a person from the dire consequences of their own karma, functioning as a means of deliverance in the afterlife.
Vaiśampāyana states a moral illustration: a man bound by his deeds is depicted as falling into a dark hell, and go-dāna is compared to a wind-driven boat that carries someone across the vast ocean—an image for being carried safely beyond suffering to the farther shore.