Shloka 176
Nakṣatra-yoga-anusāreṇa Dāna-vidhiḥ
Gifts prescribed according to lunar mansions and yogas
यद् देवेभ्य: पितृभ्यश्न विप्रेभ्यश्न प्रयच्छसि । युधिष्ठिर! तीसरे समयमें जो तुम देवताओं, पितरों और ब्राह्मणोंके उद्देश्यसे दान करते हो, वह विश्वेदेवोंको संतुष्ट करनेवाला होता है
yad devebhyaḥ pitṛbhyaś ca viprebhyaś ca prayacchasi | yudhiṣṭhira! tṛtīye samaye yat tvayā deve-pitṛ-brāhmaṇārthaṁ dīyate, tad viśvedevānāṁ toṣa-karaṁ bhavati ||
毗湿摩说道：“噢，尤狄湿提罗，凡你以敬奉诸神、祖灵（pitṛ）与婆罗门之意而施与的布施——若在第三个规定的时刻奉行——便成为能令毗湿维天众（Viśvedevas）满足的供献。此教诲说明：布施唯有与受者、发心与时辰相契，方能具足其伦理与仪轨的圆满力量。”
भीष्म उवाच
Educational Q&A
Charity becomes especially meritorious when it is directed to worthy recipients (gods, ancestors, Brahmins), motivated by reverent intention, and performed at the proper prescribed time; such giving is said to please the Viśvedevas.
In Bhishma’s instruction to Yudhishthira on dharma, he explains the fruit of timely, properly directed gifts: offerings made for devas, pitrs, and Brahmins at the ‘third time’ are described as satisfying the collective deities called the Viśvedevas.