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Shiva Purana

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सनत्कुमार उवाच ॥ शस्तानि घोरदानानि महादानानि नित्यशः॥ पात्रेभ्यस्तु प्रदेयानि आत्मानं तारयंति च॥ १॥

Sanatkumāra said:— Ten charitable gifts are called great gifts (mahādāna) and are praiseworthy. They shall be given to deserving persons every day. They enable the soul to cross the ocean of worldly existence.

english translation

हिरण्यदानं गोदानं भूमिदानं द्विजोत्तम॥ गृह्णंतो वै पवित्राणि तारयंति स्वमेव तम् ॥ २॥

The charitable gifts of gold (hiraṇyadāna), cow (godāna) and land (bhūmidāna), O excellent brahmin, are very holy. Those who make them redeem themselves.

english translation

सुवर्णदानं गोदानं पृथिवीदानमेव च॥ एतानि श्रेष्ठदानानि कृत्वा पापैः प्रमुच्यते॥ ३॥

There are gifts of gold, cows and land, by making these excellent gifts one is liberated from sins.

english translation

तुलादानानि शस्तानि गावः पृथ्वी सरस्वती ॥ द्वे तु तुल्यबले शस्ते ह्यधिका च सरस्वती॥ ४॥

Tulādānas are highly praised like the gifts of cows. Gifts of lands and of speech are of equal potency and deserve praise. But gifts of speech shall be greater.

english translation

नित्य ह्यनुडुहो गावच्छत्रं वस्त्रमुपानहौ ॥ देयानि याचमानेभ्यः पानमन्नं तथैव च ॥ ५॥

These things shall be given everyday to those who beg for them—viz. oxen, cows, umbrella, cloth, pairs of shoes, drink and food.

english translation