Mahabharata — Anushasana Parva, Shloka 34
Adhyāya 60: Dāna vs. Yajña—Royal Giving, Protection, and Karmic Share
“जो मनुष्य स्वाध्यायशील और सदाचारी ब्राह्मणको सर्वगुणसम्पन्न गृह और शय्या आदि गृहस्थीके सामान देता है, उसे उत्तर कुरुदेशमें निवास प्राप्त होता है ।।
vaiśampāyana uvāca — yo manuṣyaḥ svādhyāyaśīlaḥ sadācāraś ca brāhmaṇaṃ sarvaguṇasampannaṃ gṛhaśayyādīni gṛhasthī-sāmāni dadāti, sa uttarakurudeśe nivāsaṃ prāpnoti. dhuryapradānena gavāṃ tathā vai lokān avāpnoti naro vasūnām. svargāya cāhus tu hiraṇyadānaṃ tato viśiṣṭaṃ kanakapradānam.
毗舍波耶那说道：若有人怀敬意供养一位勤于自习圣典、行持端正、具足诸德的婆罗门，以屋舍、卧榻及诸般家用相资助，则被说为得居于北俱卢之地。施赠挽车之公牛与母牛者，得至诸婆苏之界。施赠金饰被宣说能导向天界；而施赠精炼纯净之真金，其果报更为殊胜。
वैशम्पायन उवाच
Educational Q&A
The passage ranks forms of dāna (charitable giving) by their spiritual fruit: supporting a learned, virtuous Brāhmaṇa with essential household provisions yields exalted residence (Uttara-Kuru); gifting cattle and draught animals grants the Vasus’ realms; gifting gold leads to heaven, and gifting pure refined gold is praised as even more meritorious.
Within Anuśāsana Parva’s instruction on dharma, Vaiśampāyana continues a didactic enumeration of donations and their results, describing specific gifts (household support, cattle, gold) and the corresponding heavenly or ideal destinations they are believed to secure.