Shloka 21:
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yat tu pratyupakārārthaṃ
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phalam uddiśya vā punaḥ
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dīyate ca parikliṣṭaṃ
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tad dānaṃ rājasaṃ smṛtam
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Shloka 22:
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adeśakāle yad dānam
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apātrebhyaś ca dīyate
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asatkṛtam avajñātaṃ
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tat tāmasam udāhṛtam
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Shloka 23:
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oṃ tat sad iti nirdeśo
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brahmaṇas trividhaḥ smṛtaḥ
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brāhmaṇās tena vedāś ca
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yajñāś ca vihitāḥ purā
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Shloka 24:
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tasmād om ity udāhṛtya
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yajña-dāna-tapaḥ-kriyāḥ
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pravartante vidhānoktāḥ
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satataṃ brahma-vādinām
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Shloka 25:
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tad ity anabhisaṃdhāya
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phalaṃ yajña-tapaḥ-kriyāḥ
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dāna-kriyāś ca vividhāḥ
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kriyante mokṣa-kāṅkṣibhiḥ
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Shloka 26:
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sad-bhāve sādhu-bhāve ca
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sad ity etat prayujyate
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praśaste karmaṇi tathā
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sac-chabdaḥ pārtha yujyate
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Shloka 27:
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yajñe tapasi dāne ca
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sthitiḥ sad iti cocyate
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karma caiva tad-arthīyaṃ
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sad ity evābhidhīyate
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Shloka 28:
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aśraddhayā hutaṃ dattaṃ
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tapas taptaṃ kṛtaṃ ca yat
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asad ity ucyate pārtha
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na ca tat pretya no iha
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Closing:
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