धर्माविरुद्धः कामः स्याद् ब्राह्मणानां तु नेतरः
Desire that is not opposed to righteousness is permitted for Brahmins, but not otherwise.
तस्मादर्थं समासाद्य दद्याद् वै जुहुयाद् यजेत्
Therefore, having obtained wealth, one should give, offer oblations, and perform sacrifice.
ब्रह्मणाभिहितं पूर्वमृषीणां ब्रह्मवादिनाम्
This was formerly declared by Brahma to the sages who speak of Brahman.
दानमित्यभिनिर्दिष्टं भुक्तिमुक्तिफलप्रदम्
It is declared as 'gift,' which bestows the fruits of enjoyment and liberation.
तद् वै वित्तमहं मन्ये शेषं कस्यापि रक्षति
That, indeed, I consider to be the highest wealth; the rest preserves someone or other.
चतुर्थं विमलं प्रोक्तं सर्वदानोत्तमोत्तमम्
The fourth, called pure, is said to be the highest of all gifts.
अनुद्दिश्य फलं तस्माद् ब्राह्मणाय तु नित्यकम्
Therefore, one should always give to a Brahmin without specifying a fruit.
नैमित्तिकं तदुद्दिष्टं दानं सद्भिरनुष्ठितम्
That gift, given for a particular reason, is performed by the virtuous.
दानं तत् काम्यमाख्यातमृषिभिर्धर्मचिन्तकैः
That gift, desired for a purpose, is declared by the sages who reflect on righteousness.
चेतसा धर्मयुक्तेन दानं तद् विमलं शिवम्
A gift made with a mind joined to righteousness is pure and auspicious.
उत्पत्स्यते हि तत्पात्रं यत् तारयति सर्वतः
For indeed, that worthy recipient will arise who delivers from all suffering.
अन्यथा दीयते यद्धि न तद् दानं फलप्रदम्
If it is given otherwise, that gift does not yield any reward.
वृत्तस्थाय दरिद्राय प्रदेयं भक्तिपूर्वकम्
It should be given with devotion to one who is virtuous and poor.
स याति परमं स्थानं यत्र गत्वा न शोचति
He attains the supreme state, where, having reached, he does not grieve.
ददाति वेदविदुषे यः स भूयो न जायते
Whoever gives to one learned in the Vedas is not born again.
ब्राह्मणाय दरिद्राय सर्वपापैः प्रमुच्यते
By giving to a poor Brāhmaṇa, one is freed from all sins.
अन्नदानं तेन तुल्यं विद्यादानं ततो ऽधिकम्
The gift of food is equal to all, but the gift of knowledge is greater than that.
ददाति विद्यां विधिना ब्रह्मलोके महीयते
He who gives knowledge according to the rule is honored in the world of Brahma.
सर्वपापविनिर्मुक्तो ब्रह्मणः स्थानमाप्नुयात्
Freed from all sins, he attains the abode of Brahman.
आममेवास्य दातव्यं दत्त्वाप्नोति परां गतिम्
One should give to him alone; having given, he attains the highest state.
उपोष्य विधिना शान्तः शुचिः प्रयतमानसः
Having fasted according to the rule, calm, pure, and with a concentrated mind,
गन्धादिभिः समभ्यर्च्य वाचयेद् वा स्व्यं वदेत्
Having worshipped with scents and the like, he should have it recited or recite it himself.
यावज्जीवकृतं पापं तत्क्षणादेव नश्यति
All sin committed throughout life is destroyed instantly.
ददाति यस्तु विप्राय सर्वं तरति दुष्कृतम्
Whoever gives to a Brāhmaṇa crosses over all evil deeds.
निर्दिश्य धर्मराजाय विप्रेभ्यो मुच्यते भयात्
By indicating it to the Lord of Dharma, he is freed from fear by the Brāhmaṇas.
तर्पयेदुदपात्रैस्तु ब्रह्महत्यां व्यपोहति
By satisfying with water-filled vessels, he removes the sin of killing a Brāhmaṇa.
शुक्लाम्वरधरः कृष्णैस्तिलैर्हुत्वा हुताशनम्
Wearing white garments, offering black sesame into the fire,
जन्मप्रभृति यत्पापं सर्वं तरति वै द्विजः
The twice-born crosses over all sin committed since birth.
यत्किचिद् देवदेवेशं दद्याच्चोद्दिश्य शङ्करम्
Whatever one offers, dedicating it to Śaṅkara, the Lord of gods,
सप्तजन्मकृतं पापं तत्क्षणादेव नश्यति
The sin accumulated over seven lifetimes is destroyed instantly.