ब्रह्मवेत्ता च तेभ्योऽपि पात्रं विद्यात्तपोऽन्विताः (तम्) 98.
One should consider as a worthy recipient even more than those, the knower of Brahman who is endowed with austerity.
विद्यातपोभ्यां हीनेन न तु ग्राह्यः प्रतिग्रहः 98.
A gift must not be accepted from one deficient in knowledge and austerity.
दातव्यं प्रत्यहं पात्रे निमित्तेषु विशेषतः 98.
One should give daily to a worthy recipient, especially on special occasions.
हेमश्रृङ्गी शफैः रौप्यैः सुशीला वस्त्रसंयुता 98.
A cow with golden horns, silver hooves, of good conduct, and adorned with cloth,
दशसौवर्णिकं श्रृङ्गं शफं सप्तपलैः कृतम् 98.
A horn made of ten gold pieces, and a hoof made with seven weights,
स्वर्णपिप्पलपात्रेण वत्सो वा वत्सिकापि वा 98.
A calf or a heifer with a golden vessel for feeding,
दाता स्वर्गमवाप्नोति वत्सरान्रोमसंमितान् 98.
The giver attains heaven for as many years as there are hairs on the calf.
यावद्वत्सस्य द्वौ पादौ मुखं योन्यां प्रदृश्यते 98.
As long as the two feet and the mouth of the calf are visible at the yoni (birth passage),
यथा कथञ्चिद्दत्त्वा गां धेनुं वाऽधेनुमेव वा 98.
In whatever way one gives a cow, or a milking cow, or even a barren cow,
श्रान्तसंवाहनं रोगिपरिचर्य्या सुरार्चनम् 98.
Service such as massaging the weary, caring for the sick, or worship of the gods,
द्विजाय यदभीष्टं तु दत्त्वा स्वर्गमवाप्नुयात् 98.
By giving whatever is desired to a twice-born, one attains heaven.
गृहधान्यच्छत्रमाल्यवृक्षयानघृतं जलम् 98.
A house, grain, umbrella, garland, tree, vehicle, clarified butter, or water,
ब्रह्मदाता ब्रह्मलोकं प्राप्नोति सुरदुर्लभम् 98.
The giver of sacred knowledge attains the world of Brahma, which is difficult even for the gods to reach.
मूल्येनापि लिखित्वापि ब्रह्मलोकमवाप्नुयात् 98.
Even by selling or by writing (a copy of the Veda), one attains the world of Brahma.
तस्मात्सर्वप्रयत्नेन कार्य्यो वेदार्थसंग्रहः 98.
Therefore, by every effort, the collection of Vedic meaning should be undertaken.
ब्रह्मदानसमं पुण्यं प्राप्नोति द्विगुणोन्नतिम् 98.
One attains merit equal to the gift of sacred knowledge, and twice as much elevation.
न श्रोतव्यं द्विजेनैतदधो नयति तं द्विजम् 98.
This should not be heard by a twice-born; it leads that twice-born downward.
कुशाः शाकं पयो गन्धाः प्रत्याख्येया न वारि च 98.
Kusha grass, vegetables, milk, and fragrances may be refused, but not water.
अन्यत्र कुलटाषण्डपतितेभ्यो द्विषस्तथा सर्वतः प्रतिगृह्णीयादात्मतृप्त्यर्थमेव च ॥ 98.
Except for those fallen from virtue among adulterers and their associates, and enemies likewise, one may accept from all, solely for the satisfaction of oneself.
इति श्रीगारुडे महापुराणे पूर्वखण्डे प्रथमांशाख्ये आचारकाण्डे याज्ञवल्क्योक्तदानधर्मनिरूपणं नामाष्टनवतितमोऽध्यायः
Thus, in the glorious Garuda Mahapurana, in the first section called Purvakanda, in the branch named Prathamamsha, in the conduct section, is the ninety-eighth chapter entitled 'Yajnavalkya's Exposition on the Law of Giving.'
अथ श्राद्धविधिं वक्ष्ये सर्वपापप्रणाशनम् 99.
Now I shall explain the rite of Shraddha, which destroys all sins.
द्रव्यं ब्राह्मणसम्पत्तिर्विषुवत्सूर्य्यसंक्रमः 99.
The materials, the wealth of Brahmanas, the equinox, and the solar transition.
श्राद्धं प्रतिरुचिश्चैव श्राद्धकालाः प्रकीर्त्तिताः 99.
Shraddha is performed according to preference, and the times for Shraddha are described.
वेदार्थविज्ज्येष्ठसामा त्रिमधुस्त्रिसुपर्णिकः 99.
Those learned in the meaning of the Vedas, the eldest, those versed in Sama, the three Madhu, and the three Suparnika.
त्रिणाचिकेतदौहित्रशिष्यसम्बन्धिबान्धवाः 99.
Grandsons, disciples, relatives, and kinsmen descended from three generations of Naciketa.
पितृमातृपराश्चैव ब्राह्मणाः श्राद्धदेवताः 99.
Those devoted to fathers and mothers, Brahmanas are the deities of Shraddha.
अवकीर्ण्याद यो ये च ये चाचारविवर्जिताः 99.
One should avoid those who are scattered, and those who lack proper conduct.
निमन्त्रयेच्च पूर्वेद्युर्द्विजैर्भाव्यं च संयतैः 99.
One should invite them on the previous day, and they must be Brahmanas who are self-controlled.
युग्मान्देवे तथा पित्र्ये स्वप्रदेशेषु शक्तितः 99.
At the end of the pair, both in the divine and ancestral rites, in one's own region according to ability.
मातामहानामप्येवं तन्त्रं वा वैश्वदेविकम् 99.
For maternal grandfathers also, the same procedure applies, or the Vaisvadeva rite.