Shloka 103
नारद–शुक संवादः
Impermanence, Svabhāva, and Śuka’s Resolve for Yoga
ददाति च नरश्रेष्ठ प्रतिगृह्लाति यच्च ह | ददात्यव्यक्त इत्येतत् प्रतिगृह्नाति तच्च वै
dadāti ca naraśreṣṭha pratigṛhṇāti yac ca ha | dadāty avyaktam ity etat pratigṛhṇāti tac ca vai ||
毗湿摩说道：“人中至善者啊，凡所施与、凡所受取——皆被称为‘不显’（Avyakta）。那不显者亦复受取。智者宣说彼梵为常住而能净化；故汝既知之，亦得清净。于布施之中，施者、施物、赞许施者与受者——其实皆是一不显的至上实在：唯彼施与，唯彼摄受。”
भीष्म उवाच
Educational Q&A
Bhishma teaches a non-dual vision of ethical action: in true understanding, the giver, the gift, the act of giving (including approving it), and the receiver are not ultimately separate; all are the Unmanifest Supreme Reality (Brahman/Paramatman). Knowing this purifies the mind and elevates charity from mere transaction to spiritual realization.
In the Shanti Parva, Bhishma instructs Yudhisthira on dharma after the war. Here he explains the inner metaphysical basis of dāna (charity), urging Yudhisthira to see the Supreme Reality as present in every role within the act of giving, thereby making the practice purifying and aligned with highest wisdom.