Suvarṇa-janma and Dakṣiṇā-Māhātmya
Origin and Supremacy of Gold as Ritual Fee
भीष्म उवाच वरमिदमिति भूमिदो विचिन्त्य प्रवरमृषेर्वचनं ततो महात्मा । व्यसृजत नियतात्मवान् द्विजेभ्य: सुबहु च गोधनमाप्तवांश्व लोकान्
bhīṣma uvāca varam idam iti bhūmido vicintya pravaram ṛṣer vacanaṃ tato mahātmā | vyasṛjat niyatātmavān dvijebhyaḥ subahu ca godhanam āptavāṃś ca lokān ||
毗湿摩说道:“那位大心之王、施地之主,思量圣仙卓越之言,心念:‘此诚为至善之业。’遂以自制之心,向婆罗门们布施无量财物,皆以牛群为形。以此功德之施,他得至吉祥之上界。”
भीष्म उवाच
That disciplined, reflective charity—especially gifts supporting Brahmins such as cattle (and in context, land-giving)—is praised as an excellent dharmic act and is said to yield spiritual merit culminating in attainment of auspicious higher realms.
After hearing the sage’s eminent instruction (identified in the tradition here as Vasiṣṭha), the king (Soudāsa, per the Gita Press gloss) reflects that the act is supremely meritorious and then donates abundant cattle-wealth to Brahmins; the verse concludes by stating that he thereby attains higher worlds.