Shloka 12
Nṛga-upākhyāna: Brāhmaṇa-sva and the Consequence of Misappropriated Gift-Cattle (कृकलास-रूपे नृगोपाख्यानम्)
आपफस्तम्बश्न मेधावी शड्खश्न लिखितस्तथा । महर्षिगौतमश्नापि तिलदानैर्दिवं गता:,परम बुद्धिमान महर्षि आपस्तम्ब, शंख, लिखित तथा गौतम--ये तिलोंका दान करके दिव्यलोकको प्राप्त हुए हैं
Āpastambaś ca medhāvī Śaṅkhaś ca Likhitas tathā | maharṣir Gautamaś cāpi tiladānaiḥ divaṃ gatāḥ ||
毗湿摩说道：至慧的圣者阿帕斯坦婆（Āpastamba），以及商迦（Śaṅkha）与利奇塔（Likhita），还有大见者乔达摩（Gautama）——皆因施芝麻（tila-dāna）而得升天界。此教诲在于：即便是简朴而合乎仪轨的布施，只要以信心与端正之法行之，亦能成为积聚功德、趋向高界的强大途径。
भीष्म उवाच
Educational Q&A
That tila-dāna (donation of sesame seeds), a modest but dharmically praised gift, can yield great spiritual merit; the verse reinforces the ethical power of charity performed according to dharma.
Bhīṣma is instructing on dharma and the fruits of charitable acts, citing revered sages—Āpastamba, Śaṅkha, Likhita, and Gautama—as exemplars who attained heaven through the merit of sesame-seed donation.