Shloka 95
Adhyāya 199: Karma–Jñāna Causality and the Nirguṇa Brahman
Manu’s Instruction
ते चोज्छवृत्तये राजन् मया समपवर्जिते । यथाविधि यथाश्रद्धं तदस्याहं पुन: प्रभो
te cocchavṛttaye rājan mayā samapavarjite | yathāvidhi yathāśraddhaṃ tadasyāhaṃ punaḥ prabho ||
毗卢波说道：“大王，那些牛我已依规分别出来，施与那位以乌阇婆律提为生的婆罗门；我按正仪、以具足信心完成此施。如今，主上，我愿再将那次施牛之果报归还于他，使所得功德回到他身上。”
विरूप उवाच
Educational Q&A
Merit (puṇya) from charity is grounded in right procedure (yathāvidhi) and sincere faith (yathāśraddham), and the ethical focus is on supporting austere, deserving recipients—here, a Brahmin living by ucchavṛtti—rather than on personal gain.
Virūpa recounts that he performed a purificatory meritorious act by gifting (godāna) properly and faithfully to an austere Brahmin, and he expresses the intention that the fruit of that donation should be returned/assigned back to the recipient—emphasizing the transfer and direction of merit.