Shloka 45
Śrāddha-Kalpa: Pitṛ-Pūjā and Tithi-Phala (श्राद्धकल्पः पितृपूजा च तिथिफलम्)
तदनन्तर कठोर व्रतका पालन करनेवाले भगवान् वसिष्ठने कहा--*परशुराम! अग्निके समान प्रकाशित होनेवाला सुवर्ण जिस प्रकार प्रकट हुआ है, वह सुनो ।।
tadanantaraṁ kaṭhora-vratakā-pālana-karṇevāle bhagavān vasiṣṭhena uvāca— paraśurāma! agni-samānaṁ prakāśitaṁ suvarṇaṁ yathā prakaṭaṁ bhavati, tat śṛṇu. phalaṁ dāsyati te yat tu dāne param iha ucyate. suvarṇaṁ yac ca yasmāc ca yathā ca guṇavattamam.
随后，严守苦行誓戒的圣者婆悉吒说道：“帕拉修罗摩啊，且听黄金如何显现——其光辉如火。我将告诉你：此处所宣说的、在布施中能结最上果报者——黄金为何物，源自何处，又如何在诸德性上臻于最胜。”
भीष्म उवाच
Educational Q&A
The passage frames dāna (charitable giving) as an act whose merit depends on understanding the nature and excellence of what is given. Vasiṣṭha prepares to explain why gold is considered supremely fruitful in donation—its origin, its qualities, and the proper manner of regarding it—linking material gift to ethical intention and discernment.
Bhīṣma reports that Vasiṣṭha addresses Paraśurāma and begins an instructive account: he invites Paraśurāma to hear how radiant gold came to be manifested and announces that he will describe the supreme merit associated with gifting gold—what it is, where it comes from, and how it is best in qualities.