Shloka 26
Tilā-Dāna, Dīpa-Dāna, and Nitya-Jalapradāna
Yama–Brāhmaṇa Saṃvāda) | तिलदान-दीपदान-नित्यजलप्रदान (यम-ब्राह्मण संवाद
पुरुषो जायते प्रेत्य कुले सुबहुगोधने । पूर्वाषाढ़ा नक्षत्रमें उपवास करके कुलीन, सदाचारी एवं वेदोंके पारंगत विद्वान् ब्राह्मणको दहीसे भरे हुए पात्रका दान करनेवाला मनुष्य मृत्युके पश्चात् ऐसे कुलमें जन्म लेता है, जहाँ गोधनकी अधिकता होती है ।।
puruṣo jāyate pretya kule subahugodhone | pūrvāṣāḍhā-nakṣatre upavāsaṃ kṛtvā kulīnaṃ sadācāriṇaṃ vedapāragaṃ vidvāṃsaṃ brāhmaṇaṃ dadhipūrṇa-pātra-dānaṃ yaḥ karoti, sa mṛtyoḥ paścāt tādṛśe kule jāyate yatra godhanasya bahutvaṃ bhavati || udamanthaṃ sasarpīṣkaṃ prabhūtam adhiphāṇitam | dattvottarāsvāṣāḍhāsu sarvakāmān avāpnuyāt ||
那罗陀说：若有人在“前阿沙荼”（Pūrvāṣāḍhā）宿之日守斋戒，而以盛满凝乳（酸乳）的器皿布施于出身高贵、行止端正、通达吠陀的婆罗门，则其人死后将再生于牛财丰饶之家。又若有人在“后阿沙荼”（Uttarāṣāḍhā）诸日，施与充足的搅拌乳饮，和以酥油（ghee），并以大量糖蜜（molasses）调甜，则能圆满一切所愿之事。
नारद उवाच
Educational Q&A
That disciplined giving (dāna), especially when paired with fasting and performed at auspicious calendrical times, and offered to a worthy, learned, and ethical recipient, is a powerful form of dharma that yields concrete fruits—prosperity (notably cattle-wealth) and the fulfillment of aims.
Nārada is enumerating specific charitable observances tied to nakṣatras: on Pūrvāṣāḍhā, fasting and gifting a vessel of curd to a qualified Brahmin leads to rebirth in a cattle-rich lineage; on Uttarāṣāḍhā, donating an abundant churned preparation mixed with ghee and sweetened with molasses is said to grant the attainment of all desired goals.