Shloka 23
गालवस्य विषादः तथा विष्णुप्रयाणम्
Gālava’s Despair and Resolve to Seek Viṣṇu
“मानद! दक्षिणायुक्त कर्म ही सफल होता है। दक्षिणा देनेवाले पुरुषको ही सिद्धि प्राप्त होती है ।।
Nārada uvāca: “Mānada! dakṣiṇā-yuktaṃ karma hi saphalaṃ bhavati. dakṣiṇā-dātur eva puruṣasya siddhiḥ prāpyate. svarge kratu-phalaṃ tad dhi dakṣiṇā; śāntir ucyate. kim āharāmi gurv-arthaṃ? bravītu bhagavān iti.”
“赐荣者啊！仪式若伴以相称的达克希那（dakṣiṇā），方能真正结成果报；唯有施与达克希那者，才能获得成就。诚然，在天界，祭祀之果被说是系于达克希那；而《吠陀》宣称达克希那乃安宁之源。因此，尊师啊，请告知：我当携何物作为师资之礼？”
नारद उवाच
Educational Q&A
A religious act or sacrifice is considered complete and truly fruitful only when accompanied by dakṣiṇā. The merit and ‘peace’ associated with a rite are linked to the giver’s ethical act of honoring the officiant/teacher through an appropriate gift.
Nārada emphasizes the doctrinal value of dakṣiṇā and then, in a posture of humility, asks the revered guru what he should bring as guru-dakṣiṇā—framing the next action as obedience to the teacher’s instruction.