Shloka 20
Tilā-Dāna, Dīpa-Dāna, and Nitya-Jalapradāna
Yama–Brāhmaṇa Saṃvāda) | तिलदान-दीपदान-नित्यजलप्रदान (यम-ब्राह्मण संवाद
पितृन् देवांश्न प्रीणाति प्रेत्य चानन्त्यमश्रुते । न च दुर्गाण्यवाप्रोति स्वर्गलोक॑ च गच्छति
pitṝn devāṁś ca prīṇāti pretya cānantyam aśnute | na ca durgāṇy avāpnoti svargalokaṁ ca gacchati ||
那罗陀说：献此等布施者，能令祖灵与诸天同欢。其人死后得无尽之报；生时不陷于困厄；离此世间，便往天界。
नारद उवाच
Educational Q&A
Charitable giving, performed as dharma, generates merit that benefits both the divine and ancestral spheres, protects the giver from worldly distress, and leads to heavenly attainment after death.
Narada is describing the fruits of a particular act of dāna (gift-giving). He states its results in two domains: immediate protection from hardships in this life and an unending, heavenly reward after death, along with the satisfaction of gods and ancestors.