यादृशं पुण्यं पापं वा तादृशं फलमेव हि द्रव्यदेहांगभेदेन न्यूनवृद्धिक्षयादिकम्
Whatever merit or sin there is, such is the result; according to the distinction of substance and body, there is increase, decrease, and loss.
अधर्मो हिंसिकारूपो धर्मस्तु सुखरूपकः अधर्माद्दुःखमाप्नोति धर्माद्वै सुखमेधते
Adharma is of the nature of violence; dharma is of the nature of happiness. From adharma, one attains suffering; from dharma, one obtains happiness.
विद्यादुर्वृत्तितो दुःखं सुखं विद्यात्सुवृत्तितः धर्मार्जनमतः कुर्याद्भोगमोक्षप्रसिद्धये
One should know that suffering arises from improper conduct despite knowledge, and happiness from proper conduct; therefore, one should pursue the acquisition of righteousness for the attainment of enjoyment and liberation.
सकुटुंबस्य विप्रस्य चतुर्जनयुतस्य च शतवर्षस्य वृत्तिं तु दद्यात्तद्ब्रह्मलोकदम्
If one provides for the livelihood of a learned Brahmin with a family, numbering four persons, for a hundred years, that is said to grant the world of Brahma.
चांद्रायणसहस्रं तु ब्रह्मलोकप्रदं विदुः सहस्रस्य कुटुंबस्य प्रतिष्ठां क्षत्रियश्चरेत्
A thousand observances of the Cāndrāyaṇa vow are known to grant the world of Brahma; a Kṣatriya should establish the livelihood of a thousand families.
इंद्रलोकप्रदं विद्यादयुतं ब्रह्मलोकदम् यां देवतां पुरस्कृत्य दानमाचरते नरः
Giving gifts in honor of a deity, with knowledge numbering ten thousand, grants the world of Brahma; such an act is said to bestow the world of Indra.
तत्तल्लोकमवाप्नोति इति वेदविदो विदुः अर्थहीनः सदा कुर्यात्तपसा मार्जनं तथा
Whatever world is associated with the deity to whom the gift is offered, that world is attained—so say those who know the Vedas; one who lacks wealth should always purify by austerity likewise.
तीर्थाच्च तपसा प्राप्यं सुखमक्षय्यमश्नुते अर्थार्जनमथो वक्ष्ये न्यायतः सुसमाहितः
Through pilgrimage and austerity, one attains inexhaustible happiness; now I will explain the righteous acquisition of wealth, with full attention.
कृतात्प्रतिग्रहाच्चैव याजनाच्च विशुद्धितः अदैन्यादनतिक्लेशाद्ब्राह्मणो धनमर्जयेत्
A Brahmin should acquire wealth through pure means: by accepting gifts properly, by officiating at sacrifices, without resorting to begging or excessive hardship.
क्षत्रियो बाहुवीर्येण कृषिगोरक्षणाद्विशः न्यायार्जितस्य वित्तस्य दानात्सिद्धिं समश्नुते
A Kṣatriya by the strength of his arms, and a Vaiśya through agriculture and cattle-rearing, attain success by giving away wealth acquired righteously.
ज्ञानसिद्ध्या मोक्षसिद्धिः सर्वेषां गुर्वनुग्रहात् मोक्षात्स्वरूपसिद्धिः स्यात्परानन्दं समश्नुते
Through the attainment of knowledge comes liberation, for all, by the grace of the teacher; from liberation comes realization of one's true nature, and one experiences supreme bliss.
सत्संगात्सर्वमेतद्वै नराणां जायते द्विजाः धनधान्यादिकं सर्वं देयं वै गृहमेधिना
All this arises for people, O twice-born, through association with the virtuous; all wealth, grain, and such things should indeed be given by the householder.
यद्यत्काले वस्तुजातं फलं वा धान्यमेव च तत्तत्सर्वं ब्राह्मणेभ्यो देयं वै हितमिच्छता
Whatever objects, fruits, or grains are available at any time, all these should be given to Brahmins by one who desires welfare.
जलं चैव सदा देयमन्नं क्षुद्व्याधिशांतये क्षेत्रं धान्यं तथा ऽ ऽमान्नमन्नमेवं चतुर्विधम्
Water should always be given, as well as food, to relieve hunger and disease; fields, grain, cooked food, and all four kinds of food likewise.
यावत्कालं यदन्नं वै भुक्त्वा श्रवणमेधते तावत्कृतस्य पुण्यस्य त्वर्धं दातुर्न संशयः
For as long as the food given is eaten and heard about, for that duration, half the merit of the act certainly accrues to the giver—there is no doubt.
ग्रहीताहिगृहीतस्य दानाद्वै तपसा तथा पापसंशोधनं कुर्यादन्यथा रौरवं व्रजेत्
For one who has accepted gifts, purification from sin is accomplished by giving and by austerity; otherwise, one goes to the hell called Raurava.
आत्मवित्तं त्रिधा कुर्याद्धर्मवृद्ध्यात्मभोगतः नित्यं नैमित्तकं काम्यं कर्म कुर्यात्तु धर्मतः
One should divide one's wealth threefold: for the growth of righteousness, for personal enjoyment, and for the self; one should always perform daily, occasional, and desired rites according to righteousness.
वित्तस्य वर्धनं कुर्याद्वृद्ध्यंशेन हि साधकः हितेन मितमे ध्येन भोगं भोगांशतश्चरेत्
One striving for success should increase wealth by a portion set aside for growth; enjoyment should be pursued in moderation, using only a portion meant for enjoyment, and always with benefit in mind.
कृष्यर्जिते दशांशं हि देयं पापस्य शुद्धये शेषेण कुर्याद्धर्मादि अन्यथा रौरवं व्रजेत्
Of wealth earned through agriculture, a tenth should be given for the purification of sin; with the remainder, one should perform acts of righteousness and so on—otherwise, one goes to Raurava.
अथवा पापबुद्धिः स्यात्क्षयं वा सत्यमेष्यति वृद्धिवाणिज्यके देयष्षडंशो हि विचक्षणैः
Or, if one has an evil intention, destruction will surely come; but in trade involving increase, the wise should give a sixth part.
शुद्धप्रतिग्रहे देयश्चतुर्थांशो द्विजोत्तमैः अकस्मादुत्थिते ऽर्थे हि देयमर्धं द्विजोत्तमैः
To the best of the twice-born, a fourth part should be given when the recipient is pure; but if the need arises suddenly, half should be given to the best of the twice-born.
असत्प्रतिग्रहसर्वं दुर्दानं सागरे क्षिपेत् आहूय दानं कर्तव्यमात्मभोगसमृद्धये
All improper gifts and difficult donations should be cast into the ocean; one should give gifts, when invited, for the sake of one's own enjoyment and prosperity.
पृष्टं सर्वं सदा देयमात्मशक्त्यनुसारतः जन्मांतरे ऋणी हि स्याददत्ते पृष्टवस्तुनि
Whatever is asked should always be given according to one's ability; if one does not give what is asked, one becomes indebted in a future birth.
परेषां च तथा दोषं न प्रशंसेद्विचक्षणः विशेषेण तथाब्रह्मञ्छ्रुतं दृष्टं च नो वदेत्
A wise person should not praise the faults of others; especially, one should not speak of what is heard or seen regarding a Brahmin.
न वदेत्सर्वजंतूनां हृदि रोषकरं बुधः संध्ययोरग्निकार्यं च कुर्यादैश्वर्यसिद्धये
A learned person should not speak words that cause anger in the hearts of any beings; and one should perform the fire rituals at the twilights for the attainment of prosperity.
अशक्तस्त्वेककाले वा सूर्याग्नी च यथाविधि तंडुलं धान्यमाज्यं वा फलं कंदं हविस्तथा
If one is unable, or at any one time, one should offer to the sun and fire, as prescribed, rice, grain, clarified butter, fruit, root, or other oblations.
स्थालीपाकं तथा कुर्याद्यथान्यायं यथाविधि प्रधानहोममात्रं वा हव्याभावे समाचरेत्
One should also prepare cooked food in a pot, properly and according to rule; or, in the absence of offerings, perform at least the principal homa as is appropriate.
नित्यसंधानमित्युक्तं तमजस्रं विदुर्बुधाः अथवा जपमात्रं वा सूर्यवंदनमेव च
This is called the regular sandhya ritual, which the wise know to be perpetual; or, one may perform only recitation or the worship of the sun.
एवमात्मार्थिनः कुर्युरर्थार्थी च यथाविधि ब्रह्मयज्ञरता नित्यं देवपूजारतास्तथा
Thus, those who seek their own benefit, or those who seek wealth, should act as prescribed; those devoted to the Brahma-yajña and to the worship of the gods should do so always.
अग्निपूजापरा नित्यं गुरुपूजारतास्तथा ब्राह्मणानां तृप्तिकराः सर्वे स्वर्गस्य भागिनः
Those always devoted to the worship of fire, to the worship of the teacher, and who satisfy the Brahmins, all become partakers of heaven.