Shloka 166
Adhyāya 64: Dāna-prakāra—Suvarṇa, Pānīya-dāna, Ghṛta-dāna, and Upakaraṇa-dāna
Utility Gifts
तेन त्वं ब्रह्म भूयत्वमवाप्स्यसि धनानि च । कोषका संग्रह करके यदि तुम उसके द्वारा राष्ट्रकी रक्षा करोगे तो तुम्हें दूसरे जन्मोंमें धन और ब्राह्मणत्वकी प्राप्ति होगी
tena tvaṃ brahma bhūyatvam avāpsyasi dhanāni ca |
毗湿摩说道：“循此行道，你将获得婆罗门之境，并得财富。若你聚敛并守护国库，以此保卫王国，则在未来诸生之中，你将得昌盛与婆罗门之位。”
भीष्म उवाच
Educational Q&A
Bhishma links responsible governance—especially protecting the realm through prudent management and safeguarding of the treasury—with moral and spiritual reward. Proper use and protection of wealth in service of the kingdom is presented as dharmic conduct that yields prosperity and elevated status (even ‘Brahminhood’) across lives.
In Anushasana Parva, Bhishma continues instructing on dharma and duties. Here he addresses the ethical dimension of statecraft: collecting and maintaining the treasury not for greed, but to secure and protect the kingdom, and he states the karmic fruits of such righteous administration.