Shloka 8
Adhyāya 64: Dāna-prakāra—Suvarṇa, Pānīya-dāna, Ghṛta-dāna, and Upakaraṇa-dāna
Utility Gifts
यत् ते ते न करिष्यन्ति कृतं ते न भविष्यति । यज्ञान् साधय साधुभ्य: स्वाद्वन्नान् दक्षिणावत:
yat te te na kariṣyanti kṛtaṁ te na bhaviṣyati | yajñān sādhaya sādhubhyaḥ svādvannān dakṣiṇāvataḥ ||
若诸贤不受你之施，则于你而言，此善业不成圆满。故当如法修行祭祀，奉献于德者，备以甘美饮食并施以达克希那（dakṣiṇā），使布施得果，契合正法。
भीष्म उवाच
Educational Q&A
A gift or religious act bears fruit when it is properly completed—given in the right way to worthy recipients. Hence one should perform yajñas and acts of giving with appropriate offerings (good food) and dakṣiṇā, directed to virtuous persons, so that the intended merit is realized.
In Anuśāsana Parva, Bhishma instructs on dharma, especially the ethics of dāna and ritual conduct. Here he advises that if intended recipients do not accept one’s offering, the act is not fulfilled; therefore one should arrange sacrifices and gifts so they are acceptable and properly bestowed upon the virtuous.